Case Laws

Once an SCN is issued, the documents/records which have not been relied upon, should be returned to the party.

No liability of tax on diagnostic and treatment services rendered to Hospitals/ Laboratories/ biobanks registered in foreign countries

ITC not available on goods and services used for carrying out the activities (Civil Work and External Developmental Works) for setting up of MRO facility.

Value of the taxable supply of manpower services shall be the total bill amount inclusive of actual wages of the manpower and any other service charges

18% GST on providing manpower services to Kuvempu University

Support Services for Research on Prevention of Epilepsy attract 18% GST

CERA audit cannot be extended to call for audit of a private entity

‘Finished Zipper’ shall be classified as “Slide Fasteners” under Chapter heading 9607.11. AAR ruling upheld.

Trucks seized u/s 129 more particularly when both the trucks were not in transit carrying any goods to be released

Validity of e-way bills as the vehicle is being unloaded from the conveyance