Case Laws

IGST credit mistakenly claimed as CGST, SGST: Order quashed as the technical error did not lead to any revenue loss

Supply of goods within the Free Trade Within Zone (FTWZ) shall be subject to the provisions of Schedule III, Paragraph 8(a) of the CGST Act, prior to home consumption.

Taxpayer granted the liberty to pay the interest in ten equal monthly installments as principal amount is already paid

Catering services provided to in-patients do not qualify as an integral part of healthcare services. GST applicable.

GST applicable on upfront premium paid towards granting of long term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business by SMPK. AAR ruling upheld.

State Tax officers are authorized to act as proper officers for the IGST Act, without any currently effective notification limiting their authority

Denying ITC based solely on late filing of returns penalizes taxpayers twice

Appeal process would consider the limitation period based on the rectification order rather than the original assessment order

Electronic Credit Ledger can be used for paying pre-deposit for an appeal

Amalgamating company cannot be subject to legal proceedings once it ceases to exist post-merger