Case Laws

GST Refund Rejection Orders Set Aside Due to Failure to Establish Intermediary Services

GST Registration Cancellation Revoked Conditional on Compliance and ITC Scrutiny

District Mineral Foundation Contributions Exempt from GST; National Mineral Exploration Trust Contributions Taxable

GST Amnesty Scheme Benefit Extends to Prior Annual Return Filers; General Penalty Inapplicable with Late Fee

Supply to Indian Intermediary for Onward Export to Foreign Buyer is Domestic Supply

GST Assessment Orders Deemed Withdrawn on Retrospective Amendment and Condonation of Filing Delay

Delayed Penalty Payment Under Section 129 Allows Goods and Conveyance Release if Confiscation Not Pursued

Educational Consultancy Services to Foreign Universities are Export of Services, Eligible for ITC Refund

Rule Mandating Monthly ITC Distribution by ISD is Ultra Vires CGST Act

Supply of ElectroInk and Consumables Classified as Mixed Supply, Not Composite Supply