Case Laws

Input Tax Credit Denial for Supplier's Default Under Section 16(2)(c) of CGST Act Upheld

Settlement of Arbitral Award for Damages Not Taxable as Supply of Services

Supply of solar power generating systems subject to a 70:30 apportionment mechanism

Blocking of Input Tax Credit without Recorded 'Reason to Believe' is Unsustainable

Statutory Affiliation and NOC Fees Collected by State Universities Not Taxable Under GST

Consolidated Show Cause Notices for Multiple Financial Years Permissible u/s 73 and 74. Single Judge order set-aside

GST Refund Claim for Omitted Invoices Maintainable if Filed Within Limitation Period

Penalty Confirmation Without Specification in Statutory Form GST DRC-01 is Impermissible

Assessee Not Liable for Purchase Tax Non-Payment Caused by Departmental Software Defect

Non-Filing of GSTR-9C with GSTR-9 Attracts Late Fee Under Section 47 of GST Act