Case Laws

GST order not sustainable if tax demand under the adjudication order exceeds the amount specified in the show cause notice

GST Act does not prohibit intelligence officers from issuing SCNs or adjudicating cases

Not providing an opportunity for a personal hearing, especially when requested, constitutes a violation of natural justice

No GST on Health Insurance Services Provided to Government Employees where premium is paid by the Government

Services of preparing plans, estimates, and Draft Tender Papers for building works for the R&B Department are not exempt from GST

Proceedings initiated under Section 129 of the CGST Act, 2017, without providing an opportunity for a hearing, are invalid

ITC available on contract staffing services

ZLD treated water obtained from a ZLD plant, after undergoing the process of ultrafiltration and reverse osmosis attracts 18% GST

‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ fall under HSN '1207 40 90' attracting 5% GST

Nominal deduction from employees' salaries for canteen services does not constitute a 'supply'