Case Laws

If the passenger is not registered under GST and avails transportation service, place of supply would be the place where the passenger embarks or starts his journey.

The word ‘may’ in Rule 9(4) only refers to the discretion to reject and not to blatantly violate the principles of natural justice

No change in GST with effect from 1.1.2022 on composite supply of works contracts supplied by way of construction, erection, commissioning, or installation of original works pertaining to railways.

Fake ITC issue: Bail allowed on Deposit of 10% of disputed Tax

Advance ruling application is liable to be rejected if an investigation is already pending on the same subject matter. AAR ruling upheld.

Reasons assigned for rejection of refund , though not elaborate, doesn't not vitiate the impugned

Penalty imposed for expiry of e-way bill without dealing with contentions raised is bad in law

Goods attracting nil rate of Cess should be construed as exempt supplies while calculating adjusted total turnover for the purpose of computation of refund of ITC of Cess

GST does not apply to the services rendered abroad

Garnishee proceeding becomes infructuous during pendency of appeals