Case Laws

GST Refund Application Limitation Period Excludes COVID-19 Pandemic as per Supreme Court Order

Statutory Bodies with Substantial Government Control like IIM are Specified Persons for GST TDS; Threshold Based on Contract Value

Prior Deposit with CGST Authorities Treated as Statutory Pre-Deposit for Appeal, Appellate Order Set Aside

Dry Citrate Powder and Bicarbonate Bag Classifiable as Chemicals, Attract 18% GST

Application for Advance Ruling Withdrawn Due to Commercial Unviability of Business Model

Contractor's GST Refund Claim for Sanitation Work Allowed; Order Rejecting Claim Quashed

Appellate Authority Cannot Dismiss Manual Appeal on Technical Grounds After Hearing Merits

Statutory Affiliation Fees Collected by University Exempt from GST Levy

Adjudication Order Set Aside for Lack of Mandatory Opportunity of Hearing

Penalty for Expired E-way Bill on Zero-Rated Exported Goods Without Evasion Intent Not Imposable