Case Laws

Negative blocking of ITC is allowed in terms of Rule 86A of CGST Rules

Issuance of the show cause notice based on foundational investigation executed by an improper officer is deemed illegal

ITC of IGST is not allowed if the Bill of Entry is not in the name of the Buyer.

GST applicable on rent received from Government for leasing of building

Renting vehicles to a GTA is explicitly exempt under Notification No. 12/2017-Central Tax (Rate)

Notifications extending deadlines are within the powers provided under the GST Act and were based on consultations within the GST Council

State Tax officers are authorized to act as proper officers for the IGST Act, without any currently effective notification limiting their authority

Catering services provided to in-patients do not qualify as an integral part of healthcare services. GST applicable.

Taxpayer granted the liberty to pay the interest in ten equal monthly installments as principal amount is already paid

IGST credit mistakenly claimed as CGST, SGST: Order quashed as the technical error did not lead to any revenue loss