Case Laws

Anti-profiteering complaint dismissed for post-GST flat purchase with inherent ITC benefit.

Operation and Management of Government Health Centres Liable to GST, Not Exempt as Healthcare or Pure Services

Appellate Order Set Aside Where Authorizing Officer Judged Own Case, Violating Natural Justice.

Interest Liability Not Quantified in Show Cause Notice Cannot Be Demanded in Adjudication Order

Input Tax Credit Claims Barred by Section 16(4) are Allowed under Retrospective Section 16(5)

GST Registration Cancellation Set Aside for Non-Filing; Restoration Ordered Upon Dues Payment

Supplier Must Pass on GST Rate Reduction Benefit to Consumers; Commercial Factors Irrelevant.

No Prejudice from Non-Issuance of DRC-01A or Composite Order Spanning Multiple Financial Years

General Penalty Cannot Be Imposed When Late Fee Is Already Levied For Same Tax Period

Education Consultancy to Foreign Universities is Export Of Service; Special Leave Petition Dismissed; High Court Judgment Upheld.