Case Laws

12% GST on works executed by the Kerala Land Development Corporation Limited (KLDC) for the period from January 1, 2022, to July 17, 2022

Overlapping DRC-01 notices: Petitioner to approach and raise all their grievances before the Revenue

GST is applicable on both the amounts i.e. amount paid to the canteen service provider and also on the nominal amount recovered from the employees.

Taxpayer's right to refund cannot be foreclosed due to such technical glitches that prevent timely filing

"N.B.S. Crackle" should be classified under the Tariff Heading 1704 as Sugar Boiled Confectionery. AAR ruling set aside.

Provisional attachment of bank account u/s. 83 based on tangible materials found during investigation is legal

GST is applicable on compensation collected in the form of liquidated damages or trade settlement charges from customers for breach of contract or non-performance in the sale of edible oil

Non-filing of GSTR-1 by certain suppliers before the due date: Matter remanded to AO

Matter remanded as no official copy of the notices was served physically or uploaded on the GST portal

Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%. AAR ruling upheld.