Case Laws

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

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

Interest on delayed payment should be included in the value of supply

No penalty for expiry of e-way bill if there is no intention to evade tax

R&D services provided to overseas entity on the product samples provided to the applicant in India is 'export of services'

GAAR does not have the jurisdiction to rule on the question on account of the fact that as per the applicant the place of supply is Madhya Pradesh.

Refund cannot be rejected for non-filing of reply during Covid-19

Opportunity for PH must be given even if the taxpayer doesn't explicitly opt for it

No ITC on capital goods, input, and input services in relation to "consumer funded jobs" related to infrastructure creation for electricity distribution

No recovery or proceedings can be continued against the company for any alleged dues prior to the approval of the resolution plan by the National Company Law Tribunal.