Case Laws

Waste Management Services provided to State Urban Development Agency(Registered Society) attract 18% GST

10% mandatory pre-deposit for filing GST appeal can be made from from credit ledger

GST leviable on collecting Common Area Maintenance (CAM) charges in lieu of services provided to its resident members by Society

Proper speaking order must before rejecting the application for revocation

Order cancelling the registration without application of mind is liable to be set aside

Security services provides by an LLP doesn't attract RCM. GST payable on forward charge basis.

Petitioner allowed to file an appeal after the expiry of statutory period

Supply of services to destitute women who are litigating divorce, or are homeless is not supply. AAR ruling set aside.

Revocation/appeal of GST Registration to be considered despite delay in application subject to conditions

Time to file appeal would commence only after signature (digital or otherwise) is affixed on registration Cancellation order