Case Laws

Interim Stay on Circular 3/3/2017 Delegating Summons Power to GST Superintendent

LNG re-gasification service is classifiable as Job Work attracting 12% GST

GST is not applicable to the interest and costs arising from arbitration due to the pre-GST nature of the underlying transactions

Peeled, chopped, and packed garlic falls under HSN '0703 20 00' attracting NIL GST

Only one operative assessment order for the same periods can exist at any time

GST Recovery Notice cannot be issued directly to a bank without notifying assessee

Existing procedures under the Criminal Procedure Code (Cr.P.C) apply to the GST Act

Providing transportation directly to students and not to the school attracts GST. AAR ruling upheld.

DGGI not permitted to proceed simultaneously with regard to the period for which the State has initiated proceedings

Misguided 'Agent' Classification: Taxpayer eligible for ITC Refund for Zero-Rated Exports