Case Laws

Delay in filing for revocation condoned based on the taxpayer’s commitment to pay all outstanding tax dues, including interest, late fees, and penalties

Taxpayer should be given the benefit of ITC based on the extended filing timeline under Section 16(5)

Absence of an e-way bill could trigger a presumption of tax evasion. Subsequent production of the e-way bill does not absolve the taxpayer of liability.

No IGST on the repair costs of goods that are re-imported into India after maintenance abroad

Carbonated fruit pulp or fruit juice based drinks classifiable under HSN 2202 99 20 attracting 12% GST

Export of Support Services to Foreign Universities Not "Intermediary" Services. Refund Allowed.

Garnishee notice stayed amid deadline dispute

Writ petition is not maintainable because the alternate remedy of GST appeal is not exercised.

GST exemption for consultancy services provided to the Roads and Buildings (R&B) Department: Matter remanded to AAR

Fish finders do not qualify as integral parts of vessels