Case Laws

Rent received for property used as a Government Social Welfare College Boys Hostel (Govt SWCBH) is taxable under GST

AIIMS has to pay GST on pure services procured from vendors as it does not qualify as 'Central Government' but as a 'Governmental Authority'

Refund rejection order cannot be cryptic in nature. Order must provide a specific consideration to the taxpayer's contentions

Exclusion of Limitation Period for GST Refund: Case Remanded for Consideration

Reasons for blocking ITC under rule 86A must be communicated in writing to the assessee

GST deadline extensions amid pandemic challenges are valid

SCN cannot be issued without considering the detailed reply provided by the petitioner to a pre-show cause notice

Interim Relief Granted in Dispute Over GST on Expatriate Salaries

Before imposing penalty under Section 129, revenue must prove the intention to evade tax

Taxpayer can apply for a refund u/s 54 to get the amount allegedly collected through DRC-03