Case Laws

Statutory University Affiliation Fees Not Liable for GST as Not a Supply of Service

Blocking of Input Tax Credit without Recorded 'Reason to Believe' is Unsustainable

Mere deposit of cash into the electronic cash ledger (ECL) does not constitute payment of GST until it is debited and appropriated to the Government

Statutory Affiliation and NOC Fees Collected by State Universities Not Taxable Under GST

GST Input Tax Credit Cannot Be Blocked After Approved CIRP Resolution Plan

Second Provisional Attachment Order Invalid Without Changed Circumstances After Initial Order Lapses

Adjudicating Authority Must Consider Audit Report Before Passing Order on ITC Availment

Consolidated Show Cause Notices for Multiple Financial Years Permissible u/s 73 and 74. Single Judge order set-aside

Writ Petition Dismissed for Not Exhausting Alternative Statutory Appeal Remedy

Appellate Authority Must Confine Transitional Credit Adjudication to MGST Act Scope