Case Laws

Questions on determination of place of supply cannot be raised with the Authority of advance ruling

Order u/s129(1)(b) must be passed after providing an opportunity for personal hearing

Taxpayer should be given material relied upon by the authority, while passing an order against him

Order cancelling registration is set-aside for being vague

Interest at 9 per cent would be attracted only if the matter was covered by the proviso to Section 56

GST on supply of works contract predominantly involving earth work

GST on works contract for earth work relating to excavation for tunnel

Construction of School building for use by State Government for education attracts lower GST at 12%

Construction of Fire Station building attracts lower GST at 12%

Detained goods to be released on submission go Bank Guarantee equivalent to the disputed penalty amount