Case Laws

Petitioner's failure to furnish GSTIN and PAN of the recipient organisations should not automatically warrant denial of exemption

Srinivasa Cine Enterprises guilty of profiteering in admission ticket Pricing due to failure to pass on GST Rate reduction

DGAP to verify claim of Ireo Grace Realtech of passing on the benefit of ITC

Supply of coaching service along with supply of goods/printed material/test papers, uniform, bags and other goods is a composite supply and their principal supply is coaching services.

Advance ruling appeal rejected as appellant did not fulfill the pre-requisite of payment of the required fee for filing the appeal as per Section 100(3) read with Rule 106(1) of the CGST Act, 2017

Advance ruling appeal rejected as the appellant had not fulfilled the prerequisite of payment of the required fee for filing the appeal

Imposition of interest for the period when the GSTIN is cancelled is unjustified

Penalty reduced to Rs 10,000/- as there is no allegation of tax evasion

Clear float glass is to be classified under tariff sub-heading '7005 29'

AAAR cannot review AAR decisions made under Section 104 of the CGST Act