Case Laws

Deletion of Rule 96(10) without a saving clause halts all actions based on that rule

Registration Cancellation Overturned Due to Unreasoned Order

No ITC on inputs used for the construction of Pre-Engineered Building (PEB)

Exhaust After-Treatment System (ATS) is classifiable as part and accessory of motor vehicles under HSN 8708

Question regarding the availability of a refund is outside the permissible inquiries for advance rulings

Real Estate Redevelopment: GST payable on the areas and amenities provided free of cost

No ITC on import of sample drugs (free of cost) intended for clinical trials

Supply of medicines and consumables to out-patients is taxable

Procedural Flaw: Taxpayer Unaware of GST Notice Hidden in 'Additional Notices' Tab, Gets Extension

Compensation Cess for passenger vehicles should be determined based on laden ground clearance