| Sec 7 (CGST) |
Neha Piyush Shah v. UoI |
Voucher Taxation: Tax is only applicable on the commission or fee earned; the entire face value of the voucher sale-purchase turnover is not taxable. |
Click Here |
| Sec 11 (CGST) |
Gorantla Geosynthetics (AAR) |
Waste Management: Site remediation and legacy waste disposal via manpower for a Govt. Authority is a Pure Service and is Exempt under Notification 12/2017. |
Click Here |
| Sec 17(5) |
CPL Pharmaceuticals (AAR) |
ITC on Foundation: ITC is allowable on services used for constructing foundations and structural supports for plant and machinery. |
Click Here |
| Sec 74 (CGST) |
Gruhlaxmi Life Space v. AC |
Year-wise Assessment: Revenue cannot issue a consolidated SCN for multiple years. Each year must have a separate notice to protect limitation and defense rights. |
Click Here |
| Sec 16 (IGST) |
Rohan Dyes v. UoI |
Export Refunds: Omission of Rule 96(10) without a saving clause means all pending proceedings under that rule lapse. Export refunds are now maintainable. |
Click Here |
