Case Laws

Taxpayer cannot be absolved of responsibility as a registered person to monitor the GST portal

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

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

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

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

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

Orders merely uploaded on GST Portal and not served outside of GST Portal sent for re-adjudication

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

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