Case Laws

IGST Refund for Services Exported by IDP Education Subsidiary, Rejecting "Intermediary" Classification

GST Applicable to Construction Services Despite Pre-GST Agreement

Section 4 of the IGST Act creates an automatic cross-empowerment

GST Registration Cancellation Without Proper Notice or Hearing is Unjustifiable and Set Aside

Taxpayers are not required to keep checking the GST portal for notices after their registration is canceled

Section 75(5) allows maximum of three adjournments, it does not guarantee three hearings

Order quashed and remanded for fresh adjudication as taxpayer was unaware of SCN uploaded on 'Additional Notices' Tab

Registration Cancellation Overturned Due to Unreasoned Order

No ITC on inputs used for the construction of Pre-Engineered Building (PEB)

No GST on leasing of rights to collect entry fees for activities related to 'Markets and Fairs'