Case Laws

Supply of Medicines and Consumables to In-patients by Hospital Pharmacy Exempt from GST

Delivered Duty Paid (DDP) Export Expenses Incurred Until Destination Must Be Included in Transaction Value for IGST

Retrospective Amendment Voids ITC Denial for Belated Claims Under Section 16(4)

General Penalty Under Section 125 Not Leviable When Late Fee Already Paid for Annual Return Default

Provisional Attachment Under CGST Act Ceases to Have Effect After One Year

Summary Show Cause Notice in DRC-01 Not a Substitute for Proper SCN Under Section 73

Retrospective GST Registration Cancellation Set Aside Upon Verified Genuine Claim

Authorities Directed to Process Petitioner's VAT and SGST Reimbursement Claim Under Industrial Policy

Appellate Authority Must Not Adopt Hyper-Technical Approach to Condoning Appeal Delay under GST Act

Retrospective GST Registration Cancellation Set Aside for Lack of Stated Reasons in Notice and Order