- High Court of Gujarat – Registration under the composition scheme can be cancelled with retrospective effect upon breach of any condition under section 10 of CGST Act, 2017
- High Court of Gujarat – Opportunity of being heard to be provided on the grounds of the principle of natural justice where an order passed by authorities results in civil consequences
- AAR, Gujarat – The supply of ice cream, along with cooked food, can be classified as a supply of ‘restaurant services’.
Source BDO
