Case Laws

Composite supply of works contract to Tirunelveli Smart City Limited (Gov. Authority) attracts 18% GST

GST authorities have no jurisdiction to issue notices to the learned advocates calling for information regarding their clients

Saving clause u/s 174(2)(e) permits the initiation of proceedings under service tax even after the repeal

Delay in filing appeal condoned on payment of 10% of the disputed tax over and above the amount already deposited

Condonation of delay of 10 days in filing appeal allowed as the order had been sent to the consultant’s email id

‘Incentives’ received from non-suppliers cannot be treated as Trade Discount. AAR ruling upheld.

CGST Act operates independently from the Limitation Act concerning the timing of appeals

Life tax must be collected on the cost of the vehicle and not on the invoice price

Recipient cannot be made to suffer for the fault of the supplier

GST registration cancellation with retrospective effect can’t be a ground to deny ITC to the buyer