Case Laws

SEZ unit is not required to pay GST under RCM on specified services, subject to furnishing a LUT or bond as specified in Notification No. 37/2017-CT

Penalty and interest are unwarranted due to the payment delays attributable to the bank

Taxpayer to approach the Commissioner within 30 days to seek payment of interest in installment

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

ITC is NOT available on the motor vehicles used for demonstration purposes. AAR ruling upheld.

Supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (“AIIMS”) is not exempt from GST

Application not admitted where questions raised are already pending in the proceedings of the show cause notice

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

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

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