Case Laws

Liquidated damages or penalties for breaches of contract do not constitute a supply of services

Services Rendered on Principal-to-Principal Basis Excluded from "Intermediary Services" Under IGST Act

Services provided on account of principal-to-principal agreement cannot be treated as 'intermediary services'

Inspection and seizure considered invalid due to absence of independent witnesses and tampering of the seizure order

Extensive legal consultation does not provide sufficient cause for the delayed filing of a GST appeal. However delay condoned in the interest of justice.

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries. AAR ruling upheld.

Requirement for Statutory Appeal in ITC Dispute upheld

Amended Rule 89(5) for Inverted Duty Structure Refunds Applies Retrospectively

200% Penalty Inapplicable on Expired E-Way Bills for Zero-Rated Goods

Physical verification of a business premises should be done in presence of the taxpayer