Case Laws

Registration cancellation order cannot lack proper reasoning

Two SCNs cannot be given on the same issue

Incentives such as gold coins and white goods to dealers who achieve specified sales targets constitute supply

Transfer of development rights by the land owner in consideration of land development services received is taxable under RCM

Time of supply of the work executed from September 2010 to June 2017 is the date on which payment for the same is received

No GST on collecting electricity charges collected by a housing society from its members and paying the same to the Electricity Department

ITC cannot be disallowed where tax has already been paid to the Government

No useful purpose will be served by not allowing persons to revive their registration and integrate them back into the main stream.

Application dismissed as the applicant failed to provide documents to support their case

Registration cannot be cancelled on the premise that place of business is not conducive for business