Case Laws

ITC available on service tax paid under RCM after the appointed date of July 1, 2017

No occurrence of ‘supply’ in respect of movement of goods between two units having the same GSTIN

Hostel Accommodation Charges per Hostel Seat provided to the students of University having value of service upto Rs. 1000/- per day would be eligible for exemption

Mix up of seller and buyer names - Goods to be released once fresh e-way bill is issued.

A voluntary statement cannot substitute pre-show cause notice consultation

Training and Awareness Programmes on Fire Prevention & Emergency attracts GST at 18% under SAC '9992 93'

Detention proceedings considered invalid if valid documents accompany goods

ISD can claim ITC only in the case of an inward supply, and an input tax credit transfer from one state to another is not an inward supply.

Non-supplier cannot seek advance ruling

Detention and seizure of goods on hyper-technical grounds and assumptions is arbitrary and illegal. Costs imposed on revenue.