Case Laws

Incentives such as gold coins and white goods to dealers who achieve specified sales targets constitute supply

Section 67(2) does not grant officers the power to seize cash

Satellite derived 3D model services are 'export of services' and not OIDAR

No ITC on leasehold rights paid for an industrial plot

Advocate’s failure to communicate an order to the taxpayer doesn’t justify delay in filing appeal

Not carrying proper documents during transportation is wilful evasion of tax

Non-constitution of GSTAT: Revenue can recover only twenty per cent of the tax amount due in addition to that paid up to institute a first appeal

GST applicable on storage Charges charged from the companies for storage of frozen green peas in the cold storage

Cash cannot be seized solely on the grounds of being unaccounted for

Provision of principal service of “Bookkeeping, Payroll, and accounts, through the use of cloud technology” doesn't make the petitioner an intermediary