Case Laws

Restoration of Appeal and Lifting of Bank Attachments Following Advocate's Demise

Supplier Entitled to Recover Differential GST from Recipients

GST Liability Must Account for Tax Deposited Under Wrong Head

Provisional Attachment of Bank Account Set Aside Due to Quashing of Underlying Demand Orders

Metalized Yarn/Metallic Yarn (Imitation Zari), classifiable under HSN '5605 00 20' and attracts a concessional GST rate of 5% from July 27, 2023, onwards

Re-blocking of Input Tax Credit on same grounds beyond one year is unsustainable

Healthcare Services to In-patients Constitute Composite Supply, Room Charges Above Rs. 5000 Taxable

Omission of Rule 96(10) applies to pending IGST refund cases, enabling claims for export of goods.

Masala Paan Not a Composite Supply, Classified Under HSN '2106 90 99' at 18% GST

Services provided by Electricity Regulatory commission are statutory in nature (Tribunal) and outside the GST net