Case Laws

Adjudication order is non-est in the eye of law if the same is passed without issuance of proper show-cause notice

Order passed without considering adjournment application is liable to be set-aside

Petitioner is eligible for the refund of IGST on amount of ocean freight

GST on reimbursement received towards stipend paid to trainees on behalf of Industry partner. AAR ruling upheld.

Goods in transit cannot be detained for expiry of e-way bill if there is no willful attempt on the part of the assessee to evade tax

Advance ruling can be given on question relating to claim of ITC on Common Services as it falls under Section 97(2)(d)

Telangana Value Added Tax (Second Amendment) Act, 2017 is unconstitutional

International Inbound Roaming Services (IIR) and ILD Services provided to Foreign Telecom Operators (FTOs) is export of service

AAR cannot answer if GST registration should be retained or surrendered

Karnataka Secondary Education Examination Board is an educational institution