Case Laws

Penalty based on corroborative evidence is valid

Supplier to furnish E-Way bill about goods exceeding Rs.50,000 in value, even for reasons other than supply

Provisional attachment of bank account set aside as the taxpayer agreed to pay the outstanding tax amount in installments

Applicability of GST on Infrastructure Development, common amenities and facilities charges

No GST exemption on accommodation to pilgrims outside religious place by charitable trust

Demand stayed as GST Appellate Tribunal is not constituted yet

‘Architectural Consultancy Service’ provided by the applicant to Surat Municipal Corporation [SMC] for construction of SMIMER Hospital & College Campus is exempt

Treatment of patients suffering from substance use disorder (SUD) as outpatients is NOT exempt from GST

Supply of medicines and other procedures to in-patients admitted to hospitals for treatment is a composite supply of healthcare services

Issuance of notice in Form ASMT-10 by Deputy Commissioner without authorization of Chief Commissioner lacks authorization and hence liable to be quashed.