Case Laws

Taxpayer cannot be forced to reverse the input tax credit by way of an email following the retrospective cancellation of the supplier’s GST registration.

GST is not applicable on the amount recovered from employees for canteen facility and for transportation facilities provided

ITC: Substantive liability falls on the supplier and the protective liability upon the purchaser

Applicability of Zero Rated Supply on supply of domestically procured goods to customers outside India

Classification of Coal rejects. Matter remanded to AAR

Transfer/sale of one of the independent running business divisions as a going concern is exempt from GST

Supply of the aircraft type rating training services to commercial pilots is not exempt from GST

GST not applicable on transfer of Jaipur international airport business to Adani group

Bogus firm is not a ground enumerated u/s 29(2) for cancellation of registration

Application rejected as the applicant in the instant case does not provide/receive any service of “transport of passengers by air”