Case Laws

Sale of Business as Going Concern is Not Taxable Supply; ITC Transferable Between Distinct Units

Delay in Input Tax Credit Appeal Condoned; Appellate Authority Directed to Hear Merits

Battery Energy Storage System Operation Constitutes Taxable Support Services, Not Exempt Electricity Supply

Anti-profiteering complaint dismissed for post-GST flat purchase with inherent ITC benefit.

Value of Free Supply Materials by Service Recipient Not Includible for Tax Levy

Operation and Management of Government Health Centres Liable to GST, Not Exempt as Healthcare or Pure Services

Input Tax Credit Claims Barred by Section 16(4) are Allowed under Retrospective Section 16(5)

Interest Liability Not Quantified in Show Cause Notice Cannot Be Demanded in Adjudication Order

GST Registration Cancellation Set Aside for Non-Filing; Restoration Ordered Upon Dues Payment

General Penalty Cannot Be Imposed When Late Fee Is Already Levied For Same Tax Period