Case Laws

Department cannot invoke Sec 54(11) to withhold a refund when no appeal is filed against the Appellate Authority order and no stay is in place

Order passed without PH is not sustainable. Costs imposed on the adjudicating authority

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing

Recipient entitled to recover penalty caused by supplier’s administrative error

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services

Nominal recoveries made from employees for both canteen services and the provision of bus transportation constitute taxable supplies, and ITC on related expenditures is not available

Rental services provided for the purpose of running a hostel for girls from backward classes is exempt from GST

One-time option for real-estate project is tied to the project itself, not the identity of the entity promoting it

Cancer testing using advanced technologies like Next Generation Sequencing (NGS) not exempt from GST

No GST on Onion Market Fee