Case Laws

Zero-Rated Supply 'Authorized Operations' Requirement Not Applicable to Pre-October 2023 Transactions

Composite Show Cause Notice Combining Multiple Sections and Periods Prima Facie Not Sustainable

Outdoor Catering Services are Mandatorily Taxed at 5% Without ITC, Not 18% With ITC

Arrest Stayed in GST Evasion Case Lacking Commissioner Sanction Under Section 132(6)

Section 129(3) Timelines for GST Detention Notices and Penalty Orders are Directory, Not Mandatory

Interim Protection Granted Against GST Demand for Alleged Intermediary Services, Petitions Admitted

Anticipatory Bail Inapplicable for GST Offence Below 5 Crore Being Bailable

Timber Sale Completed Pre-GST Liable to Old Tax Regime, Contract Terms Prevail

Online Training Services Classifiable as Commercial Training and Coaching, Attracting GST

Adjudication Order Set Aside for Non-Compliance with ITC Mismatch Reconciliation Procedure