Case Laws

Duty Free Shops, being outside the customs frontiers of India, cannot be saddled with any indirect tax burden and any such levy would be unconstitutional

Penalty under Section 129(3) cannot be imposed without providing a personal hearing

Applicant means any person registered or desirous of obtaining a registration under the Act. It includes recipients as well.

Where customers bear the costs of material and execution work, and the applicant only charges for supervision, GST should be charged solely on the supervision fees.

Opportunity needs to be given to the petitioners for reconsideration of their claim for refund

Only supplier of the services can file an application for Advance Ruling

Providing the right to use of car parking space along with the sale of apartments doesn’t constitute composite supply. AAR ruling upheld.

Issuance of notice under Section 61(3) is not a condition precedent for initiating action under Section 74

Appeal rejection justified as the party filed the appeal after considerable delay beyond the statutory and extended time limits

Department is not authorized to retain the amount paid by the petitioner without issuing a show cause notice even after two years have passed