Case Laws

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

Section 122(1A) Penalty for Retaining Transaction Benefits Applies to Partners and Prior Periods

Input Tax Credit Claim and Distribution without ISD Registration on Reverse Charge Payments is Valid

GST Authorities Must Give Seven Days Prior Notice Before Coercive Action

Retrospective Amendment to Section 16(5) does not allow reclaiming reversed ITC due to Section 150 bar

Input Tax Credit Cannot Be Denied to Bona Fide Purchaser for Seller's Failure to Deposit Tax

ITC Availment Tax Confirmation Set Aside, Remanded for Fresh Examination of Supply.

Writ Petition Challenging Summons Dismissed as Infructuous Due to Date Expiry

No Anti-Profiteering Liability for Builders if Project Entirely Post-GST

Tax Recovery Letters to Customers Invalid if Issued Before Order-in-Original