Case Laws

Petitioner who files a petition invoking the extra ordinary writ jurisdiction has to come to Court with clean hand

If there is no positive credit standing in the electronic credit ledger on the date of the order, passed under Rule 86-A, that order would be read to create a lien upto limit specified in the order passed as per Rule 86-A

Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives classifiable under HSN 8607

Online/Offline tendering will be considered as Supply of Services under SAC 9997

Applicant society and its members are 'distinct persons' in view of the amended Section 7. GST payable on maintenance charges.

E-way bill applicability, ITC to Defence formations & Ordnance factories-

Refund of IGST paid on ocean freight is allowed

Petitioner allowed to pay the interest liability in installments in view of the pandemic situation arising out of Covid-19

GST cannot be levied on Ocean Freight for transportation of goods by foreign seller

GST cannot be levied on Ocean Freight for transportation of goods by foreign seller