Case Laws

GST Not Applicable on Liquidated Damages as per Clarificatory Circular 178

Interactive Flat Panel Displays Classifiable as Monitors (HSN 8528 59 00) Attracting 28% GST; AAR ruling upheld.

GST Exemption for Clinical Trials to Foreign Recipients Retrospective Due to Clarificatory Notification

Delayed ITC Refund Applications Mandatorily Attract Statutory Interest Under Section 54(7)

Salaries to Foreign National Employees Exempt from IGST Under Employer-Employee Exclusion and Nil Valuation

Writ Petition Dismissed for Fraudulent ITC Cases Requiring Factual Analysis

Renting Residential Dwelling for Hostel Use Does Not Attract GST Pre-July 2022

GSTAT Functional; Taxpayers Directed to File Second Appeals via New E-Filing Portal

GST Assessment Based on Inflated Income Tax Turnover Set Aside for Forensic Audit

Pre-deposit requirement already satisfied because the Revenue had recovered an excess amount from the taxpayer previously