Case Laws

No GST on transfer of Leasehold rights

Section 16(5) allows a registered person to claim ITC for invoices pertaining to specific financial years, if filed by November 30, 2021

Refund of Transitional Input Tax Credit allowed Due to System Delays in GST Implementation

Notifications extending the timeframe for issuing SCNs/Orders related to tax recovery held valid

SEZ Act's Overriding Effect Allows SEZ Unit to Claim GST Refund on Zero-Rated Supply.

ITC cannot be denied without a reference to specific clause u/s 17(5)

Service by subsidiary to parent on a principal-principal basis is not an intermediary service but rather an export

Mobilization Advance for EPC projects is taxable and the time of supply is the date of receipt of the said advance. AAR ruling upheld.

Aorom Herbotech’s herbal cigarettes (Aorom Herbal Smokes) are not medicinal products

Transformers are not part of Wind operated Electricity Generator (WOEG). Attract 18% GST. AAR ruling upheld.