Case Laws

12% GST on renting out residential dwelling units to students and working women, along with providing amenities such as food, cleaning etc

Eros Elevators & Escalators Pvt. Ltd not guilty of profiteering

Place of supply of goods in case where the supply is made on the direction of the 3rd person is the principal place of business of such 3rd person

ITC is not available on transportation services provided to employees for personal convenience

Rectification u/s 161 is not allowed when the SCN is not contested

Exemption extended to a works contractor supplying services to Government is not extendable to a taxable person who is supplying services to such works contractor

Order denying exemption to services of loading, unloading, packing etc., rendered in relation to imported wheat is unsustainable

An unsigned order cannot be considered valid under Section 160 and Section 169

Shop closure is not a ground for cancellation of petitioner’s GST registration.

Order cancelling the GST registration should reflect the reason for the same