Case Laws

GST applicable on cleaning and sanitary services provided to the IIIT as it does not qualify as a 'Governmental Authority'

GST Applicable on Municipal Property Services

Procedural Flaw: Taxpayer Unaware of GST Notice Hidden in 'Additional Notices' Tab, Gets Extension

Supply of medicines and consumables to out-patients is taxable

Liquidated damages or penalties for breaches of contract do not constitute a supply of services

Goods verified in MOV-04 cannot be reassessed later

Section 75(12) cannot be invoked upon inclusion of Self-Assessed Tax in Section 39 Returns

Services provided on account of principal-to-principal agreement cannot be treated as 'intermediary services'

Services Rendered on Principal-to-Principal Basis Excluded from "Intermediary Services" Under IGST Act

Extensive legal consultation does not provide sufficient cause for the delayed filing of a GST appeal. However delay condoned in the interest of justice.