Case Laws

For claiming ITC, genuineness of the transaction and actual physical movement of the goods is necessary

Liability to interest only arises when there has been actual utilization of ITC

Refund applications cannot be rejected on a mere apprehension that the supplier had issued fake invoices

Revenue to cancel the petitioner’s registration with effect from a date as requested by the petitioner

As the goods were not confiscated while on the move, imposition of penalty under Section 129 of the Act is erroneous and bad in law

UP Jal Nigam does not qualify as a 'local authority' and it qualifies as a 'governmental authority'. AAR ruling upheld.

Service supplied by the applicant to the educational institution i.e, the joint venture is liable to GST

Applicability of GST on revenue share from educational institution and on interest-free refundable deposit

PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%

12% GST on the job work process of coating, done in respect of tobacco leaves supplied by other registered persons