Case Laws

Uncorrected E-way Bill Destination Error Not a Bona Fide Mistake; Section 129 Penalty Upheld

GST Appeal Not Time-Barred if Filed Within Extended Period of Notification

Refunds Directed by Appellate Authority Cannot Be Delayed Citing Contemplated Appeal

State Agencies Directed to Reimburse Differential GST to Works Contractors for Pre-GST Contracts

Centage Charges for PMC Services to Government Entities Exempt from GST, Subject to Conditions

GST Exemption for Clinical Trials to Foreign Recipients Retrospective Due to Clarificatory Notification

GST Not Applicable on Liquidated Damages as per Clarificatory Circular 178

Interactive Flat Panel Displays Classifiable as Monitors (HSN 8528 59 00) Attracting 28% GST; AAR ruling upheld.

Refund of Unutilized ITC for Export of Software Services Allowed as Petitioner is Not an Intermediary

Delayed ITC Refund Applications Mandatorily Attract Statutory Interest Under Section 54(7)