Case Laws

SCN, although flawed in its wording, can be challenged through a reply rather than by quashing the notice

Merely because by mistake, the assessee paid duties on the goods which are exempted from payment does not mean that the goods would become goods liable for the duty

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

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

Services related to pre-examination, examination, and post-examination work for educational institutions would be considered services relating to the conduct of examination and therefore exempt from GST.

PG/Hostel Rent paid by inhabitants do not qualify for GST exemption

Activity of electric vehicle charging amounts to the supply of services under SAC '9987 14' attracting 18% GST

"Chocolate Peanut Chikkies" containing cocoa powder are classified under HSN '1806 90 20' attracting 18% GST

Refund cannot be rejected merely on technicality and that too when the substantive conditions are satisfied

Service provided by Isha Foundation through ISHA Samskriti is not exempt from GST