Case Laws

Supply of education and training services to commercial pilots, in accordance with the approved training curriculum. Matter Remanded to AAR.

PIL Seeking Inclusion of Petrol and Diesel Under GST Dismissed. Policy Prerogative of the GST Council

Resorting to Section 161 to correct an SCN figure is deemed inappropriate and a "tactic to delay the adjudication process."

GSTR-3B vs GSTR-2A Mismatch: GST Orders Quashed For Non-Compliance with Circular 183/15/2022-GST

Recruitment Services by Devaswom Board are Taxable Supply

Tapioca Flour classifiable under HSN '2303 10 00' attracting 5% GST

TR-6 Challan is not a valid document for claiming ITC. AAR ruling upheld.

Max penalty when goods are accompained by an invoice but no e-way bill is under section 129(1)(a) and not 129(1)(b)

Parallel GST & Customs Proceedings: GST Recovery Upheld; Double Jeopardy Plea Rejected

Rule 86-A does not permit the blocking of future credits or "Negative Blocking"