Case Laws
Revocation allowed if petitioner makes payment of the pending tax, interest, penalty, fine, fees, etc
March 1, 2023
No condition of deposit can be imposed while granting bail
February 27, 2023
No ITC on vouchers procured from third party vendors that are made available to customers against redemption of loyalty points. AAR ruling upheld.
February 24, 2023
Notice under section 73(1) and intimation in form GST DRC-01A together cannot be issued on the same day
February 23, 2023
Renting of residential dwelling to a registered person attracts GST under RCM, irrespective of the purpose of use
February 23, 2023
Rejection of refund by Appellate Authority for not mentioning name and GSTIN of supplier in shipping bill is not sustainable
February 22, 2023
Sale of readily available ice creams [not prepared in outlets] over the counter attracts 18% GST
February 22, 2023
Rectification of GSTR1 beyond the deadline is permitted as there is no revenue loss
February 22, 2023
GST leviable on the amount charged from the villa buyers for supplementary items of works carried out before completion of the construction
February 21, 2023
No ruling given as the application is in respect of supplies already being undertaken by the applicant
February 21, 2023