Case Laws

Provisions of Sections 13(8)(b) , 8(2) of the IGST Act are legal, valid and constitutional, provided they are confined in their operation to the provisions of IGST Act only

Refund application cannot be kept pending indefinitely

Amount of penalty and interest demanded by authority shall remain stayed due to non-constitution of GSTAT

Appellant is eligible for an ITC proportional to the structural support erected for the overhead crane alone, but not for the construction of other civil structures like the building’s side walls and roof

No GST on liquidated damages

18% GST on renting of property located in India and owned by an NRI

"Bio-Phosphate" merits classification under HSN code '3103 90 00' attracting GST @ 5%

Wooden ice cream sticks and wooden ice cream spoons merit classification under HSN code '4419 90 90' and thus are exigible to GST @ 12%

Issuing separate invoices for different tasks, despite being mentioned in a single contract agreement, cannot be considered a 'composite supply'

AAR cannot rule on transfer of unutilized balance of Input Tax Credit in E-credit ledger