Case Laws

Taxpayer should be given the benefit of ITC based on the extended filing timeline under Section 16(5)

Absence of an e-way bill could trigger a presumption of tax evasion. Subsequent production of the e-way bill does not absolve the taxpayer of liability.

No IGST on the repair costs of goods that are re-imported into India after maintenance abroad

Carbonated fruit pulp or fruit juice based drinks classifiable under HSN 2202 99 20 attracting 12% GST

Writ petition is not maintainable because the alternate remedy of GST appeal is not exercised.

Garnishee notice stayed amid deadline dispute

Export of Support Services to Foreign Universities Not "Intermediary" Services. Refund Allowed.

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship

Export of Pre-Packaged and Labeled Shrimps Up To 25 kg Liable for GST

GST on SUG (System Use Gas) in LNG Regasification: Case remanded to AAR