Case Laws

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

No GST on reimbursement of electricity charges on actual basis

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

Rule 36(4) is validly based on other sections of the Act, particularly Section 16, as opposed to Section 43A

Eligibility for GST Benefits Under Amended Section 16(5): Court Directs Assessment Authority to Reconsider Timeliness of Returns

Tax settlement under SVLDRS can be invalidated due to lack of authenticity of the submitted documents

IGST refund cannot be denied for availing higher duty drawback

No penalty u/s 129 if wrong tax invoice number is entered inadvertently while generating an e-way bill

E-Procurement transaction fee collected on behalf of ITE&C Department of Telangana Government towards online tenders’ results in supply of service. AAR ruling upheld.