Case Laws

GST Proceedings Under Section 74 Remanded for Re-determination Under Section 73 Due to Absence of Fraud

Mud Engineering Services with Chemical Supply Constitute Composite Supply Under GST

Construction Service Provider Not Profiteering as ITC Ratio Did Not Increase Post-GST

Taxpayer Must Make Pre-Deposit for GST Appeal, May Seek Delay Condonation

Profiteering Allegation Dismissed as No Increased ITC Benefit Found Post-GST

University Affiliation Fees Amenable to GST; Not Exempted as Service Related to Admission or Examination

ITC Blockage under Section 17(5)(d) Set Aside for Leasehold Transfer Business

Bona Fide Purchasers Cannot Be Denied ITC for Seller's Failure to Deposit Tax

Mandatory Credit to Consumer Welfare Fund for Passed-On Tax Incidence

Pre-deposit made at first appellate stage sufficient for GSTAT appeal, no further deposit needed.