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Judgments - GSTAT

Remand Mandatory Under Section 75(2) Upon Conversion from Section 74 to Section 73

GSTR-1 vs GSTR-3B Mismatch — Remand Mandatory Under Section 75(2) Upon Conversion from Section 74 to Section 73 [Goods and Services Tax Appellate Tribunal – Principal Bench, New Delhi]

February 22, 2026

Advance Rulings

No GST Payable on Liquidated Damages Recoverable For Delay in Commissioning: AAAR- 2022/proindiclubAAR-2

Recently, Telangana State Appellate Authority for Advance Ruling in Order-in-Appeal No. AAAR/10/2022 dated 19.10.2022 has held that liquidated damages recoverable by the applicant from Bi-electric

November 12, 2022

2022/proindiaclub(AAR) 1

October 12, 2022

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BPO services provided to Overseas client would not fall under “intermediary” services

Judgments - GSTAT

Remand Mandatory Under Section 75(2) Upon Conversion from Section 74 to Section 73

Advance Rulings

No GST Payable on Liquidated Damages Recoverable For Delay in Commissioning: AAAR- 2022/proindiclubAAR-2

2022/proindiaclub(AAR) 1

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