Case Laws

Fine imposed on Government for arbitrarily cancelling the GST registration

Provisions of IBC, 2016 will prevail over Anti-Profiteering provisions u/s 171

Excess of the ITC benefit provided to some of the homebuyers cannot be offset against others to whom less ITC benefit has been provided

Refund rejected on grounds of limitation remanded back though Notf 13/2022-CT was not in existence at the time of rejection

Summary of SCN in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice u/s 73(1)

Activity of commercial vehicles body building on job work basis, on the chassis supplied by the customer, is supply of services (SAC:9988)

Activity of commercial vehicle body building on the chassis supplied by the customer is a supply of service

No GST on supply of medicines and consumables used in the course of providing health care services to in-patients

Maintaining the microcompost centres and processing the wet waste provided by the Greater Chennai Corporation is exempt from GST

Transfer of right to do integration testing, installation and marketing software from the applicant to Karnataka Cost centre of the company is leviable to GST.