Case Laws

Providing transportation directly to students and not to the school attracts GST

AAAR lacks the statutory power to extend the condonable period beyond 30 days

Printing of all examination-related materials (both pre- and post-examination) for educational institutions qualifies as an exempt service

Penalties should not be imposed when input tax credit has not been utilized

Maintenance of micro-compost centers and processing of wet waste for Greater Chennai Corporation is exempt from GST

Delay in filing appeal condoned

Non-issuance of Rule 142(1A) notice would invalidate the assessment

Processing fish belonging to another registered person qualifies as job work and subject to 5% GST

Refund for the period prior to July 13, 2022 is unaffected by Notification No. 9/2022 - Central Tax

No penalty u/s 129 when goods match the description in the invoices