Case Laws

Appellate Order Set Aside Where Authorizing Officer Judged Own Case, Violating Natural Justice.

Battery Energy Storage System Operation Constitutes Taxable Support Services, Not Exempt Electricity Supply

Anti-profiteering complaint dismissed for post-GST flat purchase with inherent ITC benefit.

Operation and Management of Government Health Centres Liable to GST, Not Exempt as Healthcare or Pure Services

Value of Free Supply Materials by Service Recipient Not Includible for Tax Levy

Interest Liability Not Quantified in Show Cause Notice Cannot Be Demanded in Adjudication Order

Input Tax Credit Claims Barred by Section 16(4) are Allowed under Retrospective Section 16(5)

GST Registration Cancellation Set Aside for Non-Filing; Restoration Ordered Upon Dues Payment

No Prejudice from Non-Issuance of DRC-01A or Composite Order Spanning Multiple Financial Years

Education Consultancy to Foreign Universities is Export Of Service; Special Leave Petition Dismissed; High Court Judgment Upheld.