Case Laws

GST Act does not prohibit intelligence officers from issuing SCNs or adjudicating cases

Not providing an opportunity for a personal hearing, especially when requested, constitutes a violation of natural justice

ZLD treated water obtained from a ZLD plant, after undergoing the process of ultrafiltration and reverse osmosis attracts 18% GST

ITC available on contract staffing services

‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ fall under HSN '1207 40 90' attracting 5% GST

No GST on Health Insurance Services Provided to Government Employees where premium is paid by the Government

Services of preparing plans, estimates, and Draft Tender Papers for building works for the R&B Department are not exempt from GST

Proceedings initiated under Section 129 of the CGST Act, 2017, without providing an opportunity for a hearing, are invalid

Nominal deduction from employees' salaries for canteen services does not constitute a 'supply'

ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c). AAR ruling upheld.