Case Laws

Grant-Funded R&D Services to Government Body are Taxable Supplies Under GST

ITC Reversal Required on Mutual Fund Redemption, Deemed a 'Transaction in Securities'. AAR ruling upheld.

Department Liable To Pay Interest on Delayed GST Refund Caused by Technical Glitch

When an SCN is based on discrepancies noticed in returns, prior compliance with Section 61 is mandatory.

Unlisted Pre-CIRP GST Dues Get Extinguished Post-Resolution Plan Approval

IGST Refund on Ocean Freight for CIF Imports Not Time-Barred After Levy Declared Ultra Vires

A Single GST Assessment Order Cannot be Passed for Multiple Financial Years

Pre-sale and post-sale services provided to foreign affiliates are NOT "intermediary services" under Section 2(13) of IGST Act

Harpic–Lizol GST Dispute Sent to Appellate Remedy with 10% Pre-Deposit

Export of Pre-packaged and Labelled Shrimps up to 25 kg Attracts GST