Case Laws

Foreign Entity's Procurement Services for Group Company Taxable as Import, Not Intermediary Services

Input Tax Credit Claim and Distribution without ISD Registration on Reverse Charge Payments is Valid

Retrospective Amendment to Section 16(5) does not allow reclaiming reversed ITC due to Section 150 bar

GST Authorities Must Give Seven Days Prior Notice Before Coercive Action

No Anti-Profiteering Liability for Builders if Project Entirely Post-GST

Writ Petition Challenging Summons Dismissed as Infructuous Due to Date Expiry

Tax Recovery Letters to Customers Invalid if Issued Before Order-in-Original

Denial of Cross-Examination in ITC Fraud Cases Does Not Vitiate Proceedings

Unprocessed Psyllium Seeds Procured from Farmers Exempt from GST as Fresh Produce

Petitioner Granted Portal Access to Amend Registration After Verification of Genuine Documents