Case Laws

Works contract service to Rajasthan Housing Board attracts 18% GST

Either the consignor or the consignee should be deemed as the owner if the invoice accompanies the goods

Premature For High Court To Opine On Tax Evasion : HC Order Which Quashed Notice u/s 130 is set-aside.

Appeal can be filed offline when there is a technical glitch in software

Penalty imposed u/s 129(1)(b) is NOT applicable where owner of the goods comes forward and accepts the ownership of the seized goods

Period from 15-3-2020 to 14-3-2021 to be excluded for computing limitation period prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings

Supply of Vouchers (Pre-paid Payment Instrument) is NOT taxable as it is money. AAAR ruling quashed.

GST on desilting of the foreshore of Prakasam Barrage

No reverse charge on procurement of renting of immovable property services from an SEZ developer by an SEZ unit. AAR ruling set-aside.

GST on Aluminium Foil Type Winding Inverter Duty Transformer for initial setting up of solar project. AAR ruling modified.