Case Laws

When an SCN is based on discrepancies noticed in returns, prior compliance with Section 61 is mandatory.

Department Liable To Pay Interest on Delayed GST Refund Caused by Technical Glitch

A Single GST Assessment Order Cannot be Passed for Multiple Financial Years

Harpic–Lizol GST Dispute Sent to Appellate Remedy with 10% Pre-Deposit

Pre-sale and post-sale services provided to foreign affiliates are NOT "intermediary services" under Section 2(13) of IGST Act

Trading of Emission Permits (PM-Permits) is a Supply of Goods Taxable at 12% GST

Dry Lease of Aircraft is Transfer of Right to Use Goods, Taxable at 5% IGST

Rent Received from Govt. Welfare Hostels Taxable under GST (No Direct Relation to Municipal Functions). AAR ruling upheld.

GST Inspection held lawful as the authorization was given by the Joint Commissioner

Cases involving fraudulent ITC availment cannot be adjudicated in a summary writ proceeding.