Case Laws

Claim for differential GST on increased rate denied due to petitioner's delayed invoice.

Interest/Penalty on Delayed Chit Fund Subscriptions Exempt from GST

GST Officer's Arrest Without Recording Reasons, Despite Notice Under BNSS, Declared Illegal

GST Authorities Lack Power to Seize Cash as "Unaccounted Wealth"

State Agencies Directed to Reimburse Differential GST to Works Contractors for Pre-GST Contracts

Refunds Directed by Appellate Authority Cannot Be Delayed Citing Contemplated Appeal

Centage Charges for PMC Services to Government Entities Exempt from GST, Subject to Conditions

Refund of Unutilized ITC for Export of Software Services Allowed as Petitioner is Not an Intermediary

GST Exemption for Clinical Trials to Foreign Recipients Retrospective Due to Clarificatory Notification

GST Not Applicable on Liquidated Damages as per Clarificatory Circular 178