Case Laws

Unless it is explicitly stated, a piece of legislation is presumed not to be intended to have a retrospective operation

ITC is to be restricted on supply of food & beverages supplied to inpatients and is part of the health care services

Activities of a liaison office situated in India amount to supply of services

Petitioner is permitted to re-submit the annexures to Form GSTR-3B beyond the last date for rectification

Vehicle cannot be ordered to be released pending the confiscation proceedings. Party can seek provisional release u/s 67(6)

Guidelines to be followed by the Revenue during Provisional Attachment u/s 83

Provisional attachment cannot be based on imaginary ground, wishful thinking, howsoever laudable that may be

There must be material based on which alone the authority could form its opinion that it has become necessary to order provisional attachment u/s 83

Assessee cannot be exempted from the requirement of paying interest and 15% penalty u/s 74(5)

Service by way of grant of mining rights by the State Government is classifiable under heading '9973 37'