Case Laws

Tax authority to consider the hardcopy of shipping bills while processing refund of accumulated ITC

Constitutional validity of Section 171 of the CGST Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the Rules, 2017 is upheld

Department to serve notice through other mode of communications when they fail to respond to the communications sent to them through email under Section 169 (1) (c)

GST is applicable on the fees collected from nurses and psychologists for imparting practical training

Advance ruling cannot be given on assumed scenarios in the absence of relevant documents.

Tree Pruners are exempt from GST

Supply of food to in-patients would be considered as "Composite Supply" of health care services qualifying for exemption

Advance ruling cannot be given on questions related to completed supplies on which self-assessed tax had already been discharged

Appellate authority cannot impose a penalty on a ground that was different from the one mentioned in the show cause notice at the time of detention

Intention to evade tax is essential for invoking penal provisions under Section 129