Case Laws

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

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

Composite Show Cause Notices and Orders for Multiple Financial Years Invalid under CGST Act

Writ Petition is not entertainable where an alternative remedy such as an appeal process is available to the taxpayer

Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed

Stipend paid to trainees is subject to GST

GST Act does not allow for piecemeal adjudication of tax-related disputes

ITC related to goods and services used solely for the generation and supply of solar power electricity is not available

Voluntary payment made in Form GST DRC-03 shall be considered as pre-deposit paid through Form GST DRC 03A