Case Laws

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

Petitioners must be permitted the benefit of rectification of errors where there is no malafides attributed to the assessee

GST Officer cannot direct customers of assessee to stop further payments u/s 70(1)

Travelling without a proper e-way bill attracts penalty

Authority intercepting the vehicle in the course of movement is not supposed to appreciate the reasons as to why the vehicle was moving without a valid e-way bill

Application for rectification of mistake must considered by the learned Commissioner through a written order