Case Laws

No GST exemption to Central Police Canteen under Ministry of Home Affairs

Eros Elevators & Escalators Pvt. Ltd not guilty of profiteering

Requirement of e-way bill under the U.P. GST Act was not unenforceable during the period 01.02.2018 to 31.03.2018

Refund of the inverted duty structure is available u/s 54(3)(ii), even when the supplier has inadvertently charged a higher rate (18%) instead of the applicable rate (5%)

Place of supply of goods in case where the supply is made on the direction of the 3rd person is the principal place of business of such 3rd person

ITC is not available on transportation services provided to employees for personal convenience

Rectification u/s 161 is not allowed when the SCN is not contested

Exemption extended to a works contractor supplying services to Government is not extendable to a taxable person who is supplying services to such works contractor

Order denying exemption to services of loading, unloading, packing etc., rendered in relation to imported wheat is unsustainable

Shop closure is not a ground for cancellation of petitioner’s GST registration.