Case Laws

Department Liable To Pay Interest on Delayed GST Refund Caused by Technical Glitch

IGST Refund on Ocean Freight for CIF Imports Not Time-Barred After Levy Declared Ultra Vires

Pre-sale and post-sale services provided to foreign affiliates are NOT "intermediary services" under Section 2(13) of IGST Act

Statutory Authorities Cannot Claim Extended Limitation for Revision Proceedings

Harpic–Lizol GST Dispute Sent to Appellate Remedy with 10% Pre-Deposit

A Single GST Assessment Order Cannot be Passed for Multiple Financial Years

Advance Ruling Application on Procedural Documentation for Material Movement Not Maintainable

Export of Pre-packaged and Labelled Shrimps up to 25 kg Attracts GST

Dry Lease of Aircraft is Transfer of Right to Use Goods, Taxable at 5% IGST

Trading of Emission Permits (PM-Permits) is a Supply of Goods Taxable at 12% GST