Case Laws

Refund cannot be rejected w/o considering relevant material which establishes that input supplies in respect of which ITC was claimed were in respect of export

Goods exempted from e-way bill cannot be detained for absence of e-way bill

Providing transport services to an educational institution in the form of picking up and dropping off school children is exempt.

Supply of solar driven submersible water pump is a 'mixed supply' attracting 18% GST

Assessing Authority was bound to afford an opportunity for a personal hearing before passing an adverse assessment order

Assessment order passed without hearing the appellant cannot be sustained

Delay in filing appeal for operational decline, staff turnover condoned

GST is leviable on the amount representing the contractual worker portion of canteen charges, which is collected by the applicant and paid to the CSP.

Refund cannot be denied because of one supplier's irregularity

Landowner is liable to pay tax (before completion certificate is issued) as a supplier of works contract services to the prospective purchasers