Case Laws

Limitation period cannot be invoked when tax is collected without legal authority

Film distribution rights for exhibition in theaters fall under SAC '9996 14' i.e., Motion picture, videotape and television programme distribution services

WP is not maintainable as the Petitioner had not initiated any proceeding within four years and directly approached this Court without availing alternate remedy of filling statutory appeal.

GST applicable on payments received after the implementation of the GST regime for work orders that were initiated before the GST regime came into effect

Rule 89(4)(C) cannot be applied retrospectively

Extension of time limit for application for revocation of cancellation of registration granted even when registration was cancelled after 31.3.2023

Subsidies which do not affect the price of supply cannot be excluded from the value of the supply

No GST on application services provided to connect auto drivers with customers

When goods in transit are accompanied by necessary documents such as an E-Way bill and invoice, they should be released u/s 129(1)(a)

Inverted Duty Structure: Order denying Refund of ITC on "Hyper-technical Grounds" set-aside