Case Laws

Liquidated Damages Paid for Breach of Electric Bus Operation Contract Are Not Subject to GST

No ITC on Long-Term Annual Land Lease for Factory Construction Due to Section 17(5)(d) Blockage

Separately Invoiced Fuel Charges for Fleet Operations Not Liable to GST

Writ Petition Challenging ITC Fraud Demands Dismissed; Petitioner Relegated to Appellate Remedy

Action Under Section 73 Barred After Scrutiny Reply u/s 61 Is Accepted

Section 16(6) Doesn't Permit Restoration of Voluntarily Cancelled GST Registration Merely to Avail ITC

GST Demand on Conversion of Leasehold to Freehold Property Stayed

GST Registration Revival Subject to Strict Conditions and Cash Payment of Arrears

Recovery Proceedings for Interest on Belated IGST ITC Quashed Due to Statutory Regularization

Taxpayer is legally bound to pay interest on delayed GST payments