Case Laws

Registration Cancellation: Petitioner's failure to contest the non-filing of returns weakened the case

ITC is available on the inward supply of motor vehicles used for demonstration purposes contingent on their subsequent use for further supply

Application of Polymer protective coating for bridges falls under SAC '9954 73'

If a subsidy by a third party is directly linked to a discount offered on a supply, the value of such subsidy will be included in the "transaction value"

Environmental Initiatives and Carbon Credit Trading Services are not Support services to agriculture, forestry, fishing, animal husbandry

GST leviable on AAI-Adani concessionaire pact for Thiruvananthapuram airport

18% GST on differential dealer margin provided by the petroleum companies to its retail dealers

GSTR-3B, 2A mismatch: Matter remanded to the assessing authority to reconsider the petitioner’s case in light of the circular 183/15/2022

Services provided in relation to admissions to foreign universities are not exempt from GST

Goa Cess Act, which levies a cess on mineral ore and coal being transported through the State of Goa, is constitutionally valid and is not subsumed by the GST laws