Case Laws

Potable Drinking Water Delivered by Tanker Exempt from GST

108-Day delay in filing appeal caused due to rejection of rectification application u/s. 161 condoned

Adjudicating authorities must carefully consider responses from parties instead of merely reiterating arguments from the SCN in their decisions

Taxpayers must be permitted the benefit of rectification of errors in returns where there is no malafides attributed to the taxpayer

Refund of Compensation Cess paid on coal utilized for manufacture of exported goods is allowed

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing

Recipient entitled to recover penalty caused by supplier’s administrative error

Blocking of ITC without proper legal basis or pre-intimation is unmerited

No GST on Onion Market Fee

One-time option for real-estate project is tied to the project itself, not the identity of the entity promoting it