Case Laws

No GST on Health Insurance Services Provided to Government Employees where premium is paid by the Government

Services of preparing plans, estimates, and Draft Tender Papers for building works for the R&B Department are not exempt from GST

ZLD treated water obtained from a ZLD plant, after undergoing the process of ultrafiltration and reverse osmosis attracts 18% GST

Proceedings initiated under Section 129 of the CGST Act, 2017, without providing an opportunity for a hearing, are invalid

Nominal deduction from employees' salaries for canteen services does not constitute a 'supply'

ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c). AAR ruling upheld.

Bail granted for lack of evidence beyond statements and prolonged detention

Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN '2106 90' attracting 18% GST. AAR ruling upheld.

Penalty imposed due to expired E-Way Bill is quashed as no other discrepancies were found

Not appropriate to continue provisional attachment when no further action u/s 73/74 is taken post search proceedings