Case Laws

Input Tax Credit Cannot Be Denied If Returns Filed Within Statutory Period

Taxpayer Entitled to Input Tax Credit if Returns Filed Before Section 16(5) Cut-off

University Affiliation Fees Not 'Supply of Service', Exempt from GST Levy

Interim Relief Granted Against GST Demand Based on Mismatches and ITC Disallowance

ITC Can’t Be Denied Solely Due to Supplier Later Being Declared Non-Existent

Constitutional Validity of Section 69 of CGST Act Empowering Arrest of Offenders Upheld

Writ Petition Challenging Show Cause Notice on Royalty Tax Disposed, Due Process Mandated

Challenge to Assessment Order Dismissed; Petitioner Directed to Prefer Statutory Appeal

Liberty Granted for Appeal Against Section 74 CGST Order with Delay Condonation

Charitable Trust Services Exempt Under GST for Government-Sponsored Programs and Specific Welfare Activities