Case Laws

Taxpayer should be given the benefit of ITC based on the extended filing timeline under Section 16(5)

Absence of an e-way bill could trigger a presumption of tax evasion. Subsequent production of the e-way bill does not absolve the taxpayer of liability.

No IGST on the repair costs of goods that are re-imported into India after maintenance abroad

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service. AAR ruling upheld.

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship

CETP treated water is taxable and does not qualify for the exempt status. AAR ruling upheld.

GST on SUG (System Use Gas) in LNG Regasification: Case remanded to AAR

PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%. AAR ruling upheld.

GST Arrest and Summon Powers do not violate the Constitution. Provisions of the BNSS/CrPC applicable to the Rights of Arrested Persons are also applicable to the GST and Customs Acts.

No GST on reimbursement of electricity charges on actual basis