Case Laws

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

Ex Parte Order Set Aside for Non-Exploration of All Service Modes and Lack of Personal Hearing

Directors Not Automatically Liable for Company's GST Dues if Liquidator Appointed

ITC Time Limit Re-evaluation Required Post-Statutory Amendment and CBIC Circular