Case Laws

Provisional attachment u/s 83 cannot be invoked in the absence of any stipulated proceedings

No GST on liquidated damages as there is no agreement, express or implied, by the aggrieved party to do or abstain from doing anything

Geomembrane merits classification at HSN '5911 10 00'

Deposit in the Electronic Cash Ledger prior to the due date of filing of GSTR 3B return does not amount to discharge of tax liability

GST not leviable on recovery of Notice Pay, Bond Forfeiture, Canteen Charges, ID Card Replacement

Manual application for revocation of cancellation of registration permitted

18% GST on supply of design and development of electronic billing system for water supply to a Municipality

Activity of supply of water to the residents of society is exigible to GST

GST on supply of components needed for Pneumatic Conveying System to its customers on High Sea Sales

Duty Credit Scrips issued under RoSCTL are not taxable under GST as per notification 35/2017-CT(Rate)