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    October 15, 2025   Case Laws GST
    Hostel accommodation not charitable unless ≤₹20,000/month and continuous ≥90 days; leasing and catering taxable under Headings 9972 ...
    October 15, 2025   Case Laws GST
    Refined rice bran oil classifiable under Tariff Heading 1515 90 40 by composition; Sl. No.87 of Notification No.1/2017 inapplicable
    October 15, 2025   Case Laws GST
    AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedings
    October 15, 2025   Case Laws GST
    Minimum Guaranteed Off-take charges are liquidated damages, not taxable supply under Section 7(1A) and Schedule II(5)(e)
    October 14, 2025   Circulars GST
    Businesses must obtain separate GST registration where third-party warehouses/cold storage constitute a "place of business" (Section 22)
    October 14, 2025   Case Laws GST
    Approved DGCA flight training with completion certificate exempt from GST under MOF Circular dated 11.10.2024; AAR to reconsider
    October 14, 2025   Case Laws GST
    Challenge dismissed; registration cancellation upheld where authorised representative attended, no denial of natural justice found
    October 14, 2025   Case Laws GST
    Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to b...
    October 13, 2025   Case Laws GST
    Unregistered partnership registered under CGST can pursue writ despite s.69 embargo; partner inclusion makes petition maintainable
    October 13, 2025   Case Laws GST
    Order set aside; penalty to be computed under Section 129(1)(a) of the GST Act; deposit on invoice value
    October 13, 2025   Case Laws GST
    Regular bail granted where accused arrested at home without s.41A/s.35 notice; investigation complete; limited s.132 CGST sentence
    October 13, 2025   Case Laws GST
    Rejection of refund in Form RFD-06 set aside; exclude period from RFD-01 filing to RFD-03 deficiency under Rule 90(3)
    October 13, 2025   Case Laws GST
    Tax authority must return seized devices and provide data copies under CGST Act within 30 days
    October 13, 2025   Case Laws GST
    Only Joint Commissioner May Form Reasons and Authorise Inspections Under s.67(1); Authorized Officer Can Inspect and Seize Under s.67(2)
    October 13, 2025   Case Laws GST
    Writ petition dismissed on fraudulent ITC demands; factual issues for statutory appeal; deposits adjusted against pre-deposit
    October 11, 2025   Case Laws GST
    Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
    October 11, 2025   Case Laws GST
    Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
    October 11, 2025   Case Laws GST
    Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored
    October 11, 2025   Case Laws GST
    Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
    October 11, 2025   Case Laws GST
    Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration
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October 15, 2025   Case Laws GST
Hostel accommodation not charitable unless ≤₹20,000/month and continuous ≥90 days; leasing and catering taxable under Headings 9972 and 9963
October 15, 2025   Case Laws GST
Refined rice bran oil classifiable under Tariff Heading 1515 90 40 by composition; Sl. No.87 of Notification No.1/2017 inapplicable
October 15, 2025   Case Laws GST
AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedings
October 15, 2025   Case Laws GST
Minimum Guaranteed Off-take charges are liquidated damages, not taxable supply under Section 7(1A) and Schedule II(5)(e)
October 14, 2025   Circulars GST
Businesses must obtain separate GST registration where third-party warehouses/cold storage constitute a "place of business" (Section 22)
October 14, 2025   Case Laws GST
Approved DGCA flight training with completion certificate exempt from GST under MOF Circular dated 11.10.2024; AAR to reconsider
October 14, 2025   Case Laws GST
Challenge dismissed; registration cancellation upheld where authorised representative attended, no denial of natural justice found
October 14, 2025   Case Laws GST
Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered
October 13, 2025   Case Laws GST
Unregistered partnership registered under CGST can pursue writ despite s.69 embargo; partner inclusion makes petition maintainable
October 13, 2025   Case Laws GST
Order set aside; penalty to be computed under Section 129(1)(a) of the GST Act; deposit on invoice value
October 13, 2025   Case Laws GST
Regular bail granted where accused arrested at home without s.41A/s.35 notice; investigation complete; limited s.132 CGST sentence
October 13, 2025   Case Laws GST
Rejection of refund in Form RFD-06 set aside; exclude period from RFD-01 filing to RFD-03 deficiency under Rule 90(3)
October 13, 2025   Case Laws GST
Tax authority must return seized devices and provide data copies under CGST Act within 30 days
October 13, 2025   Case Laws GST
Only Joint Commissioner May Form Reasons and Authorise Inspections Under s.67(1); Authorized Officer Can Inspect and Seize Under s.67(2)
October 13, 2025   Case Laws GST
Writ petition dismissed on fraudulent ITC demands; factual issues for statutory appeal; deposits adjusted against pre-deposit
October 11, 2025   Case Laws GST
Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
October 11, 2025   Case Laws GST
Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on merits
October 11, 2025   Case Laws GST
Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored
October 11, 2025   Case Laws GST
Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
October 11, 2025   Case Laws GST
Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration

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