Case Laws

Compensation from Transporters for Loss or Damage Not Taxable as Supply of Services

Charitable Trust Services Exempt Under GST for Government-Sponsored Programs and Specific Welfare Activities

Provisional Attachment of Bank Account Without Formed Opinion Under Section 83 CGST Act is Unlawful

Duplicate Assessment Orders for Same Period Set Aside and Remanded for Reconsideration

Penalty Order Passed Without Prior Notice Quashed for Violating Natural Justice and Section 75(4) CGST Act

Unutilised ITC Refunds Not Barred by Retrospective Application of Section 54(3) Explanation 2(e) Amendment

GST Assessment Against Legal Heirs Permissible Post-Death, Even if Business Discontinued and No Prior Notice

Notifications Exceeding GST Council Recommendations or Lacking Ratification Power Are Ultra Vires

Petitioner Permitted to Apply for Revocation of GST Registration After Clearing Dues

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