Case Laws

Claimed ITC, reflected in Form GSTR 2A, though with some delay, cannot be denied

Registration cancellation orders cannot lack proper reasoning and display a clear non-application of mind

No specific provision in the CGST Act that requires assesses to declare the route of transportation/transit of goods

Two SCNs cannot be given on the same issue

Time of supply of the work executed from September 2010 to June 2017 is the date on which payment for the same is received

Incentives such as gold coins and white goods to dealers who achieve specified sales targets constitute supply

Transfer of development rights by the land owner in consideration of land development services received is taxable under RCM

No GST on collecting electricity charges collected by a housing society from its members and paying the same to the Electricity Department

Registration cannot be cancelled on the premise that place of business is not conducive for business

Application dismissed as the applicant failed to provide documents to support their case