Case Laws

Supplying KharifArhar (Tur) Crops and Green Gram crops from farmers to NAFED is exempted from GST

Pure consultancy services provided to the Municipalities and State Government Departments are exempt from GST

No GST on services by way of giving on hire to a GTA

Unless it is explicitly stated, a piece of legislation is presumed not to be intended to have a retrospective operation

ITC is to be restricted on supply of food & beverages supplied to inpatients and is part of the health care services

Activities of a liaison office situated in India amount to supply of services

Petitioner is permitted to re-submit the annexures to Form GSTR-3B beyond the last date for rectification

Vehicle cannot be ordered to be released pending the confiscation proceedings. Party can seek provisional release u/s 67(6)

Guidelines to be followed by the Revenue during Provisional Attachment u/s 83

Provisional attachment cannot be based on imaginary ground, wishful thinking, howsoever laudable that may be