Case Laws

A Single GST Assessment Order Cannot be Passed for Multiple Financial Years

Pre-sale and post-sale services provided to foreign affiliates are NOT "intermediary services" under Section 2(13) of IGST Act

Harpic–Lizol GST Dispute Sent to Appellate Remedy with 10% Pre-Deposit

Statutory Authorities Cannot Claim Extended Limitation for Revision Proceedings

Export of Pre-packaged and Labelled Shrimps up to 25 kg Attracts GST

Advance Ruling Application on Procedural Documentation for Material Movement Not Maintainable

Trading of Emission Permits (PM-Permits) is a Supply of Goods Taxable at 12% GST

Dry Lease of Aircraft is Transfer of Right to Use Goods, Taxable at 5% IGST

Cases involving fraudulent ITC availment cannot be adjudicated in a summary writ proceeding.

GST Inspection held lawful as the authorization was given by the Joint Commissioner