Case Laws

Important factors to be included in the definition of Residential Dwelling is the purpose for which the dwelling is put to use and the length of stay intended by the users

Disclosure of order sheets and search warrants during ongoing investigations could prejudice the process and reveal sensitive information about informants

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax

If the gift vouchers are issued for a specified item of specified value, tax is payable at the time of issuance, and if not, tax is payable at the time of redemption

Petitioner's failure to furnish GSTIN and PAN of the recipient organisations should not automatically warrant denial of exemption

Petitioner to approach the Appellate Authority against the impugned order within the extended time limit

Srinivasa Cine Enterprises guilty of profiteering in admission ticket Pricing due to failure to pass on GST Rate reduction

DGAP to verify claim of Ireo Grace Realtech of passing on the benefit of ITC

Supply of coaching service along with supply of goods/printed material/test papers, uniform, bags and other goods is a composite supply and their principal supply is coaching services.

Advance ruling appeal rejected as appellant did not fulfill the pre-requisite of payment of the required fee for filing the appeal as per Section 100(3) read with Rule 106(1) of the CGST Act, 2017