Case Laws

No ITC goods and services used in constructing a Tie-in Pipeline to deliver re-gasified LNG to the National Grid

Compensation Cess for passenger vehicles should be determined based on laden ground clearance

Supply of medicines and consumables to out-patients is taxable

GST applicable on cleaning and sanitary services provided to the IIIT as it does not qualify as a 'Governmental Authority'

Procedural Flaw: Taxpayer Unaware of GST Notice Hidden in 'Additional Notices' Tab, Gets Extension

Goods verified in MOV-04 cannot be reassessed later

Section 75(12) cannot be invoked upon inclusion of Self-Assessed Tax in Section 39 Returns

Liquidated damages or penalties for breaches of contract do not constitute a supply of services

Services provided on account of principal-to-principal agreement cannot be treated as 'intermediary services'

Services Rendered on Principal-to-Principal Basis Excluded from "Intermediary Services" Under IGST Act