Case Laws

Refund of Transitional Input Tax Credit allowed Due to System Delays in GST Implementation

ITC cannot be denied without a reference to specific clause u/s 17(5)

Notifications extending the timeframe for issuing SCNs/Orders related to tax recovery held valid

Service by subsidiary to parent on a principal-principal basis is not an intermediary service but rather an export

No ITC on payments made to acquire leasehold land rights. AAR ruling upheld.

GST is not leviable on free bus transportation facility provided to employees. AAR ruling upheld.

ITC not available on repair and maintenance services related to DSVs and SPVs because these do not directly contribute to the transportation of goods for which ITC is allowed

Mobilization Advance for EPC projects is taxable and the time of supply is the date of receipt of the said advance. AAR ruling upheld.

Aorom Herbotech’s herbal cigarettes (Aorom Herbal Smokes) are not medicinal products

Transformers are not part of Wind operated Electricity Generator (WOEG). Attract 18% GST. AAR ruling upheld.