Case Laws

Advance Ruling Not Admissible for Hypothetical Scenarios Not Linked to Applicant's Own Supply

Inpatient healthcare services, including ancillary supplies, GST exempt as composite supply; outpatient medicines and high room rent taxable.

Statutory University Affiliation Fees Not Liable for GST as Not a Supply of Service

Blocking of Input Tax Credit without Recorded 'Reason to Believe' is Unsustainable

Statutory Affiliation and NOC Fees Collected by State Universities Not Taxable Under GST

GST Petitioner Granted Liberty to File Monthly Returns Subject to Interest and Late Fees

Mere deposit of cash into the electronic cash ledger (ECL) does not constitute payment of GST until it is debited and appropriated to the Government

Adjudicating Authority Must Consider Audit Report Before Passing Order on ITC Availment

GST Input Tax Credit Cannot Be Blocked After Approved CIRP Resolution Plan

Second Provisional Attachment Order Invalid Without Changed Circumstances After Initial Order Lapses