Case Laws

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

ITC Demand due to clerical error and mismatched GSTINs is set-aside

Commission earned by an auction house for conducting cardamom auctions is subject to GST@18%

Taxpayers must be permitted the benefit of rectification of errors in returns where there is no malafides attributed to the taxpayer

Refund of Compensation Cess paid on coal utilized for manufacture of exported goods is allowed

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

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

Blocking of ITC without proper legal basis or pre-intimation is unmerited

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