Case Laws

GST Act does not prohibit intelligence officers from issuing SCNs or adjudicating cases

Not providing an opportunity for a personal hearing, especially when requested, constitutes a violation of natural justice

Services of preparing plans, estimates, and Draft Tender Papers for building works for the R&B Department are not exempt from GST

ITC available on contract staffing services

Proceedings initiated under Section 129 of the CGST Act, 2017, without providing an opportunity for a hearing, are invalid

No GST on Health Insurance Services Provided to Government Employees where premium is paid by the Government

‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ fall under HSN '1207 40 90' attracting 5% GST

ZLD treated water obtained from a ZLD plant, after undergoing the process of ultrafiltration and reverse osmosis attracts 18% GST

Nominal deduction from employees' salaries for canteen services does not constitute a 'supply'

ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c). AAR ruling upheld.