Case Laws

GSTIN Revocation, Return Filing, and Installment Payment Permitted Subject to Security for Dues

Board's power to assign duties to proper officers through circular 3/3/2017 upheld.

Sale of Business as Going Concern is Not Taxable Supply; ITC Transferable Between Distinct Units

Anti-profiteering complaint dismissed for post-GST flat purchase with inherent ITC benefit.

Interest Liability Not Quantified in Show Cause Notice Cannot Be Demanded in Adjudication Order

Supplier Must Pass on GST Rate Reduction Benefit to Consumers; Commercial Factors Irrelevant.

Education Consultancy to Foreign Universities is Export Of Service; Special Leave Petition Dismissed; High Court Judgment Upheld.

Unutilized ITC Refund Denied to Transferee Company for Partial Transfer and Non-Compliance

Interest Payable on Refund of IGST Collected Illegally on Ocean Freight from Date of Deposit

Ex Parte GST Assessment Against Unregistered Contractor Set Aside Due to Identity Confusion and Erroneous Data