Case Laws

GST Authority Must Use Alternate Modes for Effective Notice if Portal Upload Fails

RWA Charges for Water, Electricity, Corpus Fund, and Community Centre are Taxable Services

Apartment Owners Association water supply and corpus fund contributions are taxable, voluntary festival contributions exempt.

Restoration of GST Registration Permitted on Payment of Outstanding Dues and Filing Returns

ITC Blockage under Section 17(5)(d) Set Aside for Leasehold Transfer Business

Mandatory Credit to Consumer Welfare Fund for Passed-On Tax Incidence

Bona Fide Purchasers Cannot Be Denied ITC for Seller's Failure to Deposit Tax

Profiteering Allegation Dismissed as No Increased ITC Benefit Found Post-GST

Taxpayer Must Make Pre-Deposit for GST Appeal, May Seek Delay Condonation

Construction Service Provider Not Profiteering as ITC Ratio Did Not Increase Post-GST