Case Laws

Time Spent on Rectification or Wrong Forum Excludable for Appeal Limitation under Section 14

Board's power to assign duties to proper officers through circular 3/3/2017 upheld.

Over Draft (OD) account, where amounts are considered to belong to the bank, cannot be attached by GST authorities

Sale of Business as Going Concern is Not Taxable Supply; ITC Transferable Between Distinct Units

Value of Free Supply Materials by Service Recipient Not Includible for Tax Levy

Battery Energy Storage System Operation Constitutes Taxable Support Services, Not Exempt Electricity Supply

Anti-profiteering complaint dismissed for post-GST flat purchase with inherent ITC benefit.

Input Tax Credit Claims Barred by Section 16(4) are Allowed under Retrospective Section 16(5)

Interest Liability Not Quantified in Show Cause Notice Cannot Be Demanded in Adjudication Order

Education Consultancy to Foreign Universities is Export Of Service; Special Leave Petition Dismissed; High Court Judgment Upheld.