Case Laws

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

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

Order is invalid due to failure to consider taxpayer's reply

Fake ITC case: Taxpayer allowed to submit additional documents to establish the actual movement of goods

Orders merely uploaded on GST Portal and not served outside of GST Portal sent for re-adjudication

Pre-deposit obligation is confined to the disputed tax quantum, excluding penalties, fees, and interest

Scrap dealers cannot resort to Margin Scheme under Rule 32(5)

"Milk food for babies" and "Milk for babies" (trade name: 'Momylac') attracts 18% GST under HSN '1901 10 90'

Mandatory to disclose the date, time, and venue of a personal hearing in show-cause notices

No late fees for belated filing of GSTR 9C, if it is filed before commencement of amnesty scheme