Case Laws

Refunds Directed by Appellate Authority Cannot Be Delayed Citing Contemplated Appeal

Refund of Unutilized ITC for Export of Software Services Allowed as Petitioner is Not an Intermediary

GST Exemption for Clinical Trials to Foreign Recipients Retrospective Due to Clarificatory Notification

GST Not Applicable on Liquidated Damages as per Clarificatory Circular 178

Centage Charges for PMC Services to Government Entities Exempt from GST, Subject to Conditions

Interactive Flat Panel Displays Classifiable as Monitors (HSN 8528 59 00) Attracting 28% GST; AAR ruling upheld.

Delayed ITC Refund Applications Mandatorily Attract Statutory Interest Under Section 54(7)

Salaries to Foreign National Employees Exempt from IGST Under Employer-Employee Exclusion and Nil Valuation

Renting Residential Dwelling for Hostel Use Does Not Attract GST Pre-July 2022

GSTAT Functional; Taxpayers Directed to File Second Appeals via New E-Filing Portal