Case Laws

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

Refund rejection order cannot be cryptic in nature. Order must provide a specific consideration to the taxpayer's contentions

Reasons for blocking ITC under rule 86A must be communicated in writing to the assessee

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

GST deadline extensions amid pandemic challenges are valid

Interim Relief Granted in Dispute Over GST on Expatriate Salaries

SCN cannot be issued without considering the detailed reply provided by the petitioner to a pre-show cause notice

Revocation of Registration Cancellation: Delay in invoking the proviso to Rule 23(1) condoned subject to payment of all taxes and filing of returns