Case Laws

GST is applicable on the fees collected from nurses and psychologists for imparting practical training

Supply of food to in-patients would be considered as "Composite Supply" of health care services qualifying for exemption

Department to serve notice through other mode of communications when they fail to respond to the communications sent to them through email under Section 169 (1) (c)

Advance ruling cannot be given on questions related to completed supplies on which self-assessed tax had already been discharged

Central authorities cannot initiate proceedings when State GST Authority has already initiated proceedings on same subject matter

Delay of 56 days beyond the condonable period in filing appeal condoned due to ill-health of the taxpayer

Taxpayer is entitled to the materials on the basis of which the show cause notices have been issued

Appellate authority cannot impose a penalty on a ground that was different from the one mentioned in the show cause notice at the time of detention

Registration cancellation set aside so as to allow the petitioner to file a detailed response to the SCN

Intention to evade tax is essential for invoking penal provisions under Section 129