Case Laws

Insolvency Professional cannot usurp the role of the statutory authority under the GST Act to decide the demand of tax

Sale of Gutka which is prepared at Pan Shop not eligible for Composition Scheme

Medicines, consumables etc used in the course of providing health care services to the patient admitted in the hospital is a composite supply of health care services

SCN quashed for being vague

Circular cannot take away the plain effect of the Rule 97A

Printing leaflets done on the inputs owned by the applicant and content supplied by the clients is a service under SAC 9989

Opinion formed by the Commissioner u/s 83 should be strictly based upon material facts

E-Procurement transaction fee collected on behalf of ITE&C Department of Telangana Government towards online tenders’ results in supply of service

Payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed

For the fraud committed by the selling dealer, there cannot be an automatic cancellation of the registration of the purchasing dealer