Case Laws

Corpus/Sinking Fund collected by Resident Welfare Associations (RWAs) is subject to GST

Bank Account cannot be attached without a confirmed tax liability and necessary evidence

IGST Refund for Services Exported by IDP Education Subsidiary, Rejecting "Intermediary" Classification

Refunds cannot be credited to Electronic Credit Ledger of a closed business

GST Applicable to Construction Services Despite Pre-GST Agreement

Taxpayers are not required to keep checking the GST portal for notices after their registration is canceled

Order quashed and remanded for fresh adjudication as taxpayer was unaware of SCN uploaded on 'Additional Notices' Tab

Exhaust After-Treatment System (ATS) is classifiable as part and accessory of motor vehicles under HSN 8708

No ITC on import of sample drugs (free of cost) intended for clinical trials

No ITC on inputs used for the construction of Pre-Engineered Building (PEB)