Case Laws
Interim Stay on Circular 3/3/2017 Delegating Summons Power to GST Superintendent
June 30, 2025
LNG re-gasification service is classifiable as Job Work attracting 12% GST
June 25, 2025
GST is not applicable to the interest and costs arising from arbitration due to the pre-GST nature of the underlying transactions
June 25, 2025
Peeled, chopped, and packed garlic falls under HSN '0703 20 00' attracting NIL GST
June 25, 2025
Only one operative assessment order for the same periods can exist at any time
June 23, 2025
GST Recovery Notice cannot be issued directly to a bank without notifying assessee
June 23, 2025
Existing procedures under the Criminal Procedure Code (Cr.P.C) apply to the GST Act
June 23, 2025
Providing transportation directly to students and not to the school attracts GST. AAR ruling upheld.
June 22, 2025
DGGI not permitted to proceed simultaneously with regard to the period for which the State has initiated proceedings
June 16, 2025
Misguided 'Agent' Classification: Taxpayer eligible for ITC Refund for Zero-Rated Exports
June 15, 2025