Case Laws

University Affiliation and Other Fees Collected from Colleges/Students Not Exigible to GST

If there is no response to a notice uploaded on the portal, the officer should explore other legitimate methods of service as per Section 169(1) of the GST Act

GST notice service through the portal is sufficient but not effective

Adjudication proceedings set-aside for not adhering to statutory timeframes for adjudication

GST claims barred after resolution plan approval by the NCLT

Ex-parte Assessment Order Set Aside Due to Improper Notice Service Post GST Registration Cancellation

GST demand upheld despite procedural lapse in show cause notice

Limitation period outlined in Section 75(3) doesn't apply in case of repeated adjournments

Heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it ineligible to be classified under HSN 1202

GST Exemption for Yoga Courses: Intermediary Platform Not Covered