Case Laws

Subsidized deduction made from the employees who are availing food in the factory/corporate office would not be considered as a 'supply'

Lease of commercial units on payment of one time lease premium and annual premium is a "supply" attracting 18% GST

Liquidated damages attract GST

Only Services not inextricably linked to construction services such as 'Club House Maintenance' attract 18% GST. AAR ruling partially upheld.

Penalties should not be imposed on an entire consignment due to a shortage in quantity

GST on Security, Cleaning and Housekeeping services provided to Govt Schools/Colleges/Hospitals/Offices. AAR ruling upheld.

Power u/s 83 to provisionally attach assets/bank accounts, is limited to attaching the bank accounts and assets of taxable persons and persons specified u/s 122(1A)

Sub sub-contractor is not eligible for exemption under Sr no 3 (ix) of Notification 11/2017-CT(R). AAR ruling upheld.

ITC refund application cannot be rejected for typographical errors

Rule 89(4) is inapplicable to cases of refund of integrated tax paid on zero rated supplies