Case Laws

ITC is not available on transportation services provided to employees for personal convenience due to lcak of statutory obligation. AAR ruling upheld.

Electricity and water charges bundled with hotel rent are considered a composite supply and are therefore taxable

E-Procurement transaction fee collected on behalf of ITE&C Department of Telangana Government towards online tenders’ results in supply of service. AAR ruling upheld.

Section 107(6) allows for the deposit to be considered valid even if it was made shortly after the filing of the appeal but within the prescribed limitation period

Once penalty is paid u/s 129(5), the proceedings stand concluded

Supply of Mobile Veterinary Unit (MVU) personnel for the implementation of the Livestock Healthcare & Disease Control Scheme is not eligible for GST exemption

Wheat Milling Services for PDS is exempt

Constitutional Validity of Section 16(2)(c) of CGST Act Upheld; Challenge to Show-Cause Notice Dismissed

Registration cannot be cancelled for temporary closure of the business due to the owner's absence abroad during the Deepavali holidays

GST Registration Cancellation upheld as the taxpayer did not actually exist at the declared business address