Case Laws

Cancellation with retrospective effect must entail proper justification

Insulating bare M.S. pipes using PU foam and PE film/HDPE jackets falls under SAC '9988 73'

Taxpayer cannot be absolved of responsibility as a registered person to monitor the GST portal

SEZ unit is not required to pay GST under RCM on specified services, subject to furnishing a LUT or bond as specified in Notification No. 37/2017-CT

Taxpayer to approach the Commissioner within 30 days to seek payment of interest in installment

Supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (“AIIMS”) is not exempt from GST

Application not admitted where questions raised are already pending in the proceedings of the show cause notice

Supply of teachers and lecturers to BBMP schools and colleges on an outsourcing basis is exempt from GST

ITC is NOT available on the motor vehicles used for demonstration purposes. AAR ruling upheld.

Refund on services exported by a taxpayer to its foreign subsidiary is allowed