Case Laws

Cancelling the GST registration on hyper technical grounds causes revenue loss

Notice to non-filers under Rule 68 should be issued electronically. Issuance via Registered postal notice is not valid.

Supply of services to destitute women who are litigating divorce or are homeless or are victim of domestic violence are not covered under the definition of "charitable activities"

Medical Education imparted by a Trust as a part of a curriculum for obtaining a qualification recognized by any law is exempt from GST

Pure services supplied by the applicant to MMRDA exempt from GST

Recovery of an amount towards Top-up and parental insurance premium from the employees doesn't amount to Supply

Services rendered by 'Airbus India' to its holding company Airbus Invest SAS, France, would NOT qualify as "export of service". AAR ruling upheld.

Driver cab air-conditioner unit for EMU/MEMU trains supplied to the Indian Railways only falls under HSN 8607

No registration needed in the state where work order is executed when the same is issued against premises registered in another state

GST is not applicable on payment of notice pay by an employee to the applicant-employer in lieu of notice period. AAR ruling reversed.