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

GST Levy on Seigniorage/Royalty Proceedings Kept in Abeyance Pending Supreme Court Decision

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

Statutory University Affiliation Fees Not Liable for GST as Not a Supply of Service

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

Second Provisional Attachment Order Invalid Without Changed Circumstances After Initial Order Lapses

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