Case Laws

Composite supply of services by way of milling of food grains into flour is eligible for exemption, as the value of goods involved is within the prescribed limit.

Provision of services to holding company under an agreement does not make the supplier an intermediary

Refund cannot be delayed for want of appeal by the department

Petitioner is entitled to interest on delayed refund

Margin scheme under Rule 32(5) is not applicable on old Gold Jewellery purchased and sold after melting

Application rejected due to incomplete and inconclusive documentation

Eligibility of input tax credit (ITC) for works contract services and materials used for the foundation and structural supports of machinery

Appellate authority cannot travel beyond the allegations in the show cause notice

Games of skill played with or without stakes are not gambling and are therefore outside the scope of the term "supply"

Payment of GST for grant of mining lease/royalty stayed until further orders