Case Laws

Taxpayers must be permitted the benefit of rectification of errors in returns where there is no malafides attributed to the taxpayer

Refund of Compensation Cess paid on coal utilized for manufacture of exported goods is allowed

Recipient entitled to recover penalty caused by supplier’s administrative error

Blocking of ITC without proper legal basis or pre-intimation is unmerited

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing

Cancer testing using advanced technologies like Next Generation Sequencing (NGS) not exempt from GST

One-time option for real-estate project is tied to the project itself, not the identity of the entity promoting it

Rental services provided for the purpose of running a hostel for girls from backward classes is exempt from GST

Development, maintenance, housekeeping, and security of the Railway Goods Shed is a mixed supply

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services