Case Laws

Time of supply in respect of Mobilization Advance is the date of receipt of said advance

Supply of EPABX system for Railways is liable to 12% GST.

Supply of Toll Management System to M/s. Adani Road Transport Ltd attracts 18% GST.

Dept to facilitate revising of form GST TRAN-1 either online or manually

GST is not leviable on the amount representing the employees portion of canteen charges, collected by applicant and paid to the Canteen service provider.

Geomembrane is classified at HSN '5911 10 00'. Tarpaulin is classified at HSN '3926 90 99'

No GST registration may be cancelled by merely describing the firm that had obtained it as 'bogus'

Availability of alternative remedy is not a complete bar to entertain a writ petition

Amount lying in the Electronic Liability Register can be refunded only the manner in the law. It cannot be ordered to be refunded.

No provision exists for lapsing of the ITC and credit availed on capital goods under the erstwhile enactments