Case Laws

Execution of the JDA and the transfer of development rights do not amount to a sale of land; rather, they constitute a provision of services, which are subject to GST

AIIMS has to pay GST on pure services procured from vendors as it does not qualify as 'Central Government' but as a 'Governmental Authority'

Reasons for blocking ITC under rule 86A must be communicated in writing to the assessee

Refund rejection order cannot be cryptic in nature. Order must provide a specific consideration to the taxpayer's contentions

Exclusion of Limitation Period for GST Refund: Case Remanded for Consideration

GST deadline extensions amid pandemic challenges are valid

SCN cannot be issued without considering the detailed reply provided by the petitioner to a pre-show cause notice

Interim Relief Granted in Dispute Over GST on Expatriate Salaries

Before imposing penalty under Section 129, revenue must prove the intention to evade tax

Delay in filing appeal due to bonafide error of submitting hardcopy to the wrong department is condoned