Case Laws

Retrospective GST Registration Cancellation: Matter remanded for fresh consideration

No GST on recovery of retention bonus, joining bonus, work from home allowance, and expenses under Tuition Assistance Program (TAP)

GST applicable on auditing, accounting, and taxation services provided to Bangalore Water Supply & Sewerage Board (BWSSB)

Provision of security services to Bruhat Bengaluru Mahanagara Palike (BBMP) is not exempted from GST

Appeal: Requirement of filing a self-certified copy is only applicable if the order is not uploaded on the common portal

No GST on building rented out to the Department of Social Welfare, Government of Karnataka for running a Scheduled Tribe boys’ hostel

Reinstatement Opportunity for GST Registration: Appellant Granted Another Chance to Comply with Procedural Necessities

Registration Cancellation without reason is unjustified

ITC available on wires/cables & equipment for electricity transmission

Proceedings cannot be initiated against a company that has ceased to exist due to amalgamation