Case Laws

Interest on delayed refunds is payable as per section 56 of the CGST Act.

Action ordered against erring GST Officers for delay in granting refund

GST payable on whole invoice amount i.r.o diagnostic and lab services provided through third party diagnostic labs

GST on hostel services provided for students - Application withdrawn

Instant Mix Flours classifiable under HSN '2106 90'. Attract 18% GST. AAR ruling upheld.

Demonstration vehicles capitalized by dealers are considered capital goods for ITC purposes.

Adjudication order lacking specificity and proper reasoning cannot be sustained

Notification extending the time limit for issuing orders under Section 73 of the CGST Act, 2017 cannot be applied retrospectively

GST appeal was dismissed unfairly because the pre-deposit requirement was already complied with

The retrospective cancellation of GST registration for non-filing of returns is not justified.