Case Laws

Constitutional validity of Section 171 of the CGST Act, 2017 as well as Rules 122, 124, 126, 127, 129, 133 and 134 of the Rules, 2017 is upheld

Advance ruling cannot be given on assumed scenarios in the absence of relevant documents.

Tree Pruners are exempt from GST

Department to serve notice through other mode of communications when they fail to respond to the communications sent to them through email under Section 169 (1) (c)

Supply of food to in-patients would be considered as "Composite Supply" of health care services qualifying for exemption

GST is applicable on the fees collected from nurses and psychologists for imparting practical training

Advance ruling cannot be given on questions related to completed supplies on which self-assessed tax had already been discharged

Taxpayer is entitled to the materials on the basis of which the show cause notices have been issued

Delay of 56 days beyond the condonable period in filing appeal condoned due to ill-health of the taxpayer

Appellate authority cannot impose a penalty on a ground that was different from the one mentioned in the show cause notice at the time of detention