Case Laws

Absence of an e-way bill could trigger a presumption of tax evasion. Subsequent production of the e-way bill does not absolve the taxpayer of liability.

Taxpayer should be given the benefit of ITC based on the extended filing timeline under Section 16(5)

No IGST on the repair costs of goods that are re-imported into India after maintenance abroad

Carbonated fruit pulp or fruit juice based drinks classifiable under HSN 2202 99 20 attracting 12% GST

Writ petition is not maintainable because the alternate remedy of GST appeal is not exercised.

Garnishee notice stayed amid deadline dispute

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship

CETP treated water is taxable and does not qualify for the exempt status. AAR ruling upheld.

GST on Healthcare Services Under Diamond Plan: Appeal rejected due to non-provision of necessary documentation

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service. AAR ruling upheld.