Case Laws

Events organizing bridge tournament where players compete for money or prizes do NOT attract GST

Services provided to Government i.r.o survey, design, drawing, estimate, and preparation of detailed plans for water supply schemes are exempt from GST

GST on the Concession Fee collected by the Airport Authority on Duty Free Shops: Dept directed to sanction refund as the whole matter is revenue-neutral

No GST is leviable on Director’s Personal Guarantee and Loan Extensions.

Refund of accumulated ITC on export of goods without payment of tax: Matter remanded to ascertain if the taxpayer indeed paid for the inputs

Restoration of GST Registration: Compliance with Tax Obligations Required

No penalty is leviable when wrong address is entered in the E-Way bill due to human error

Incorrect pre-deposit rectified later: Matter remanded for fresh consideration

Refund Claim Restored: Original Application Date Governs Limitation

Prior tax liabilities cannot be a legitimate reason to deny a GST cancellation request