Case Laws

Assignment of leasehold rights is not subject to GST

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.

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

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

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

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

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

Garnishee notice stayed amid deadline dispute

GST on Healthcare Services Under Diamond Plan: Appeal rejected due to non-provision of necessary documentation

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