Case Laws

GST is leviable on amount recovered as liquidated damages from the suppliers or contractors due to breach of contract or non-performance within the stipulated period

'Marketing/Recruitment/ Referral Consultant' services to foreign universities are not intermediary services

Search and seizure of the godown cannot result in penalty proceedings under Section 129 of the Act

Absence of GSTAT: Writ Petition challenging GST Orders to be heard

No Penalty for technical violations in E-Way bill

Challenging Section 7(1)(aa) of GST Act: Impact on Mutual Transactions

Search and seizure actions at a fixed business location do not warrant penalties under Section 129

Excess claim of ITC: Re-Adjudication ordered

Matter remanded as the taxpayer had no opportunity to cross-examine the suppliers and transporters

Cross-examination of government officers is not always necessary, especially when the statements or inquiry reports are based on available records