Case Laws

Mere Decision to Appeal Does Not Justify Withholding Tax Refund

Foreign Director's Commission and C&F Charges Taxable; Marketing Agent's Commission Exempt.

Input Tax Credit Denial for Supplier's Default Under Section 16(2)(c) of CGST Act Upheld

Healthcare Services Provided Through Another Hospital Qualify for GST Exemption

Provisional Attachment Under Section 83 Not Vitiated by Lack of Prior Hearing or Statutory Bar

Settlement of Arbitral Award for Damages Not Taxable as Supply of Services

ITC Denial for GSTR-3B and GSTR-2A Mismatch on Imports/SEZ Procurements Set Aside

Coursera User License Supply to OSDA is Licensing Service for Computer Software, Not Education (SAC: 9973 31). Attracts 18% GST

Statutory Regulatory Commission's Quasi-Judicial Functions Not Subject to Service Tax/GST

Supply of solar power generating systems subject to a 70:30 apportionment mechanism