Case Laws

Section 16(2) has no overriding effect on Section 16(4) as both are not contradictory and operate independently.

At the stage of summons, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure

Revenue cannot issue show cause notices for a period that has already been covered by an accepted First Appellate Order

Petition challenging investigation in preliminary stage is dismissed

SCN, although flawed in its wording, can be challenged through a reply rather than by quashing the notice

Service provided by Isha Foundation through ISHA Samskriti is not exempt from GST

Services provided i.r.o "Market led Fee-based Services" introduced by NSDC are exempt from GST

AAR cannot decide whether the delay in filing ITC -01 can be condoned

Composite supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department for distribution under PDS is eligible for exemption

Services related to pre-examination, examination, and post-examination work for educational institutions would be considered services relating to the conduct of examination and therefore exempt from GST.