Case Laws

Activity of electric vehicle charging amounts to the supply of services under SAC '9987 14' attracting 18% GST

PG/Hostel Rent paid by inhabitants do not qualify for GST exemption

Merely because by mistake, the assessee paid duties on the goods which are exempted from payment does not mean that the goods would become goods liable for the duty

Interest on delayed payment should be included in the value of supply

No penalty for expiry of e-way bill if there is no intention to evade tax

R&D services provided to overseas entity on the product samples provided to the applicant in India is 'export of services'

GAAR does not have the jurisdiction to rule on the question on account of the fact that as per the applicant the place of supply is Madhya Pradesh.

Refund cannot be rejected for non-filing of reply during Covid-19

No ITC on capital goods, input, and input services in relation to "consumer funded jobs" related to infrastructure creation for electricity distribution

No recovery or proceedings can be continued against the company for any alleged dues prior to the approval of the resolution plan by the National Company Law Tribunal.