Case Laws

Educational Consultancy Services to Foreign Universities Not ‘Intermediary’; Qualify as Export

License Fee for Public Toilet Maintenance by Government Department Exempt from GST

Minimum Guaranteed Off-take (MGO) Charges are Not Taxable Under GST

ITC Claims: FIRCs (Foreign Inward Remittance Certificates) need not match transaction by transaction and could be on a periodic basis

Writ Petition Against Fraudulent ITC Demand Rejected, Petitioner Directed to File Statutory Appeal

Classification must be based on the content and essential character of the item, not its end-use

Tribunal's Acceptance of Post-Inspection Reconciliation Not Allowed

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'. AAR ruling upheld.

GST Authorities to Rectify Clerical Error in GSTIN. No Revenue Loss and Risk of Double Taxation

Appellate Order Set Aside,'Functus Officio' Plea on Pre-Deposit Dismissal Rejected