Case Laws

Cash is not included in the definition of "goods" and hence, the seizure of cash under Section 67 of the Act is deemed illegal and arbitrary

Refund cannot be rejected based on grounds not stated in the show cause notice

ITC inadvertently mentioned in column: Matter remanded for reconsideration

Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so

Registration can be cancelled with retrospective effect only with proper justification

Taxpayer is not required to check the GST portal for show cause notices after Registration cancellation

Execution of the JDA and the transfer of development rights do not amount to a sale of land; rather, they constitute a provision of services, which are subject to GST

Rent received for property used as a Government Social Welfare College Boys Hostel (Govt SWCBH) is taxable under GST

Exclusion of Limitation Period for GST Refund: Case Remanded for Consideration

AIIMS has to pay GST on pure services procured from vendors as it does not qualify as 'Central Government' but as a 'Governmental Authority'