Case Laws

Procedural Flaw: Taxpayer Unaware of GST Notice Hidden in 'Additional Notices' Tab, Gets Extension

GST Applicable on Municipal Property Services

Supply of medicines and consumables to out-patients is taxable

Liquidated damages or penalties for breaches of contract do not constitute a supply of services

Goods verified in MOV-04 cannot be reassessed later

Section 75(12) cannot be invoked upon inclusion of Self-Assessed Tax in Section 39 Returns

Services provided on account of principal-to-principal agreement cannot be treated as 'intermediary services'

Services Rendered on Principal-to-Principal Basis Excluded from "Intermediary Services" Under IGST Act

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries. AAR ruling upheld.

Inspection and seizure considered invalid due to absence of independent witnesses and tampering of the seizure order