Case Laws

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

Interactive Flat Panel Displays Classifiable as Monitors (HSN 8528 59 00) Attracting 28% GST; AAR ruling upheld.

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

Writ Petition Disposed, Petitioner Granted Liberty to File Statutory Appeal Subject to Pre-Deposit

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

GST Not Applicable on Liquidated Damages as per Clarificatory Circular 178

Delayed ITC Refund Applications Mandatorily Attract Statutory Interest Under Section 54(7)

Writ Petition Dismissed for Fraudulent ITC Cases Requiring Factual Analysis

Salaries to Foreign National Employees Exempt from IGST Under Employer-Employee Exclusion and Nil Valuation