Case Laws

Film distribution rights for exhibition in theaters fall under SAC '9996 14' i.e., Motion picture, videotape and television programme distribution services

Rule 89(4)(C) cannot be applied retrospectively

GST applicable on payments received after the implementation of the GST regime for work orders that were initiated before the GST regime came into effect

No GST on application services provided to connect auto drivers with customers

Subsidies which do not affect the price of supply cannot be excluded from the value of the supply

When goods in transit are accompanied by necessary documents such as an E-Way bill and invoice, they should be released u/s 129(1)(a)

Notice u/s 129(3) must be issued within seven days of goods detention or seizure

Bhartiya Urban Pvt. Ltd not guilty of profiteering due to the lack of significant ITC increase and the tax rate actually going up

Proceedings for cancellation of registration do NOT automatically become non est once the pending returns are filed along with payment

Taxpayers must exhaust statutory remedies before seeking judicial intervention