Case Laws

Profiteering Allegation Dismissed as No Increased ITC Benefit Found Post-GST

Taxpayer Must Make Pre-Deposit for GST Appeal, May Seek Delay Condonation

ITC Blockage under Section 17(5)(d) Set Aside for Leasehold Transfer Business

Construction Service Provider Not Profiteering as ITC Ratio Did Not Increase Post-GST

Supply of Medicines and Consumables to In-patients by Hospital Pharmacy Exempt from GST

Bona Fide Recipients Entitled to Input Tax Credit Despite Supplier's Tax Default

Challenge to GST Assessment Order for Lack of DIN and Signature Not Maintainable

Pre-deposit made at first appellate stage sufficient for GSTAT appeal, no further deposit needed.

Retrospective Amendment Voids ITC Denial for Belated Claims Under Section 16(4)

E-commerce Logistics and Delivery Services Not Goods Transport Agency for GST Exemption. AAR ruling set-aside