Case Laws

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

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

Denying ITC based solely on late filing of returns penalizes taxpayers twice

Appeal process would consider the limitation period based on the rectification order rather than the original assessment order

Electronic Credit Ledger can be used for paying pre-deposit for an appeal

Amalgamating company cannot be subject to legal proceedings once it ceases to exist post-merger

25% tax Deposit for non-compliance in adjudication process

Claim for refund is valid if the levy imposed was unconstitutional, even if it is beyond the usual statutory time limit for refund applications

Medical condition is not a valid reason for a 4-year delay in filing a GST appeal

Goods should not be detained u/s 129 based on undervaluation