Case Laws

GST on Healthcare Services Under Diamond Plan: Appeal rejected due to non-provision of necessary documentation

CETP treated water is taxable and does not qualify for the exempt status. AAR ruling upheld.

GST on SUG (System Use Gas) in LNG Regasification: Case remanded to AAR

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship

Without signatures, GST notices/orders cannot withstand judicial scrutiny

GST Arrest and Summon Powers do not violate the Constitution. Provisions of the BNSS/CrPC applicable to the Rights of Arrested Persons are also applicable to the GST and Customs Acts.

PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST

GST on supply of processed seafood. No ruling pronounced

Taxpayer entitled to avail ITC in respect of GSTR-3B filed in respect of FYs 2017-18, 2018-19, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021

Sale of assets by the Liquidator does constitute a supply u/s 7. Liquidator is required to obtain GST registration.