Case Laws

GST liability dispute concerning works contracts executed before and after the introduction of GST

Petitioner to deposit arrears of tax in six equal monthly instalments

Appeal remanded back to the Appellate Authority to consider the question of limitation in light of the provisions contained in the 52nd Meeting of the GST Council

Order set aside due to concerns related to natural justice.

Writ petitions are not the appropriate forum to challenge assessment orders. Legal remedies must be exhausted first.

ITC: Burden of proof lies on the dealer to prove the actual physical movement of goods and genuineness of transactions

GST is leviable on inspection fees and affiliation fees charged by universities on educational institutions

Diesel provided free of cost by the service recipient should be added to the value. AAR ruling upheld.

Appellate Authority ought to have considered the submissions of the Petitioner before rejecting appeals filed after limitation period

Stock transfer: Penalty u/s 129 is unwarranted as there is neither a liability to pay tax nor an intention to evade tax