Case Laws

Refund cannot be rejected based on grounds not stated in the show cause notice

ITC inadvertently mentioned in column: Matter remanded for reconsideration

Registration can be cancelled with retrospective effect only with proper justification

Execution of the JDA and the transfer of development rights do not amount to a sale of land; rather, they constitute a provision of services, which are subject to GST

Rent received for property used as a Government Social Welfare College Boys Hostel (Govt SWCBH) is taxable under GST

Reasons for blocking ITC under rule 86A must be communicated in writing to the assessee

Refund rejection order cannot be cryptic in nature. Order must provide a specific consideration to the taxpayer's contentions

Exclusion of Limitation Period for GST Refund: Case Remanded for Consideration

AIIMS has to pay GST on pure services procured from vendors as it does not qualify as 'Central Government' but as a 'Governmental Authority'

GST deadline extensions amid pandemic challenges are valid