Case Laws

GST Authorities Lack Power to Seize Cash as "Unaccounted Wealth"

Input Tax Credit Distribution by Cross-Charging under Section 31 is Permissible, not Solely ISD

Refunds Directed by Appellate Authority Cannot Be Delayed Citing Contemplated Appeal

State Agencies Directed to Reimburse Differential GST to Works Contractors for Pre-GST Contracts

E-commerce Logistics and Delivery Services are GTA Services. Exempt from GST.

GST Not Applicable on Liquidated Damages as per Clarificatory Circular 178

Refund of Unutilized ITC for Export of Software Services Allowed as Petitioner is Not an Intermediary

Interactive Flat Panel Displays Classifiable as Monitors (HSN 8528 59 00) Attracting 28% GST; AAR ruling upheld.

GST Exemption for Clinical Trials to Foreign Recipients Retrospective Due to Clarificatory Notification

Writ Petition Disposed on Assessee's Cooperation; Coercive Recovery Barred Without Demand