Case Laws

Margin scheme under Rule 32(5) is not applicable on old Gold Jewellery purchased and sold after melting

Petitioner is entitled to interest on delayed refund

Application rejected due to incomplete and inconclusive documentation

Eligibility of input tax credit (ITC) for works contract services and materials used for the foundation and structural supports of machinery

Appellate authority cannot travel beyond the allegations in the show cause notice

Games of skill played with or without stakes are not gambling and are therefore outside the scope of the term "supply"

Payment of GST for grant of mining lease/royalty stayed until further orders

SCN that fails to provide relevant information and material is invalid and any subsequent actions would be vitiated in law

GST is leviable on pre-packaged and labelled rice upto 25 kgs, whether it is for export, on the 'bill to ship to' basis, or to the factory of an exporter.

Hostel accommodation provided to the students for residential purposes charging less than Rs. 1,000/- per day during the period from 01.08.2021 to 12.07.2022 is exempted from GST