Case Laws

Summary of Show Cause Notice in Form DRC-01 is not a substitute of show cause notice under Section 74(1).

Stipend paid by the Industry Partners to the applicant to be further paid to the trainees in full does not attract GST

5% GST on marine engine (HSN: 8407) and its spare parts which are in-turn parts of fishing vessel (HSN: 8902)

Geotechnical investigation, architectural and engineering design services provided to Public Works Department exempt from GST

Interest component of EMI of loan advanced by the bank is not exempted from GST

WP dismissed as the petitioner has rushed to the Court even before passing any order

Activities performed by the Appellant at the behest of their Dubai Head Office will come under the ambit of "Supply"

Opportunity for personal hearing must be granted where any adverse decision is contemplated even if it is not sought for in writing.

No evasion can be established for mere movement of vehicle in the wrong direction due to human error

GST leviable on annuity amount and bonus received i.r.o construction and maintenance of road projects (Works Contract)