Case Laws

Recipient of goods cannot seek advance ruling

5% GST on lump Sum amount of bonus received from recipient for paying the employees of the supplier

Input Tax Credit is not allowed for construction of shed using pre-fabricated technology

Supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution is exempt from GST

Classification of Aluminium composite panel/sheet. Matter referred to AAAR as members differ in their opinion

Order passed without giving an opportunity of hearing is contrary to the mandate of section 75(4) of the CGST Act

Authorities directed to complete the adjudication proceedings in time-bound manner and the order of provisional attachment would stand on its own fate once the proceedings are over

Section 75(4) requires authorities to grant a personal hearing if an adverse decision is contemplated, even if the person charged with tax or penalty does not request it

Revocation allowed on payment of dues & filing of returns

No specific requirement in the law that declarations need to be signed in physical mode. Digitally authenticated declarations fulfill the legal requirements