Case Laws

Period from 15-3-2020 to 14-3-2021 to be excluded for computing limitation period prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings

Supply of Vouchers (Pre-paid Payment Instrument) is NOT taxable as it is money. AAAR ruling quashed.

GST on desilting of the foreshore of Prakasam Barrage

No reverse charge on procurement of renting of immovable property services from an SEZ developer by an SEZ unit. AAR ruling set-aside.

GST on Aluminium Foil Type Winding Inverter Duty Transformer for initial setting up of solar project. AAR ruling modified.

Company would act as a clinical establishment only if it is directly involved in treating the patients

Petitioner allowed to rectify GSTR-1 after the deadline for rectification

Order passed in FORM GST DRC-07 without granting opportunity of personal hearing is liable to be set aside

Order cancelling registration cannot be "absolute cryptic, none-reasoned and unpalatable"

Proceedings U/s. 73 can be passed within an extended period up to 30.09.2023 pertaining to the period from July 2017 to March 2018