Case Laws

Provisions of section 51 in respect of tax deduction at source do not apply to exempt supplies such as solid waste management services to a municipality

Manpower agency cannot escape GST liability on gross amount by showing Services Charges and Wages Separately

Pre deposit for appeal under the GST should be paid through cash ledger only

Technical glitches cannot come in the way of granting refunds

Insolvency Professional cannot usurp the role of the statutory authority under the GST Act to decide the demand of tax

Sale of Gutka which is prepared at Pan Shop not eligible for Composition Scheme

Medicines, consumables etc used in the course of providing health care services to the patient admitted in the hospital is a composite supply of health care services

SCN quashed for being vague

Circular cannot take away the plain effect of the Rule 97A

Printing leaflets done on the inputs owned by the applicant and content supplied by the clients is a service under SAC 9989