Case Laws

Refund of Compensation Cess paid on coal utilized for manufacture of exported goods is allowed

Blocking of ITC without proper legal basis or pre-intimation is unmerited

Recipient entitled to recover penalty caused by supplier’s administrative error

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing

One-time option for real-estate project is tied to the project itself, not the identity of the entity promoting it

No GST on Onion Market Fee

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services

Development, maintenance, housekeeping, and security of the Railway Goods Shed is a mixed supply

Rental services provided for the purpose of running a hostel for girls from backward classes is exempt from GST

Best Judgment Assessment: Right to File Returns Beyond 30-Day Limit Condoned