Case Laws

LNG jetties are not covered within the expression ‘plant and machinery’. AAR ruling upheld.

Provision to pay in installments u/s 80 applies to amounts due other than the self-assessed liability

Mandating the deduction of a one-third of the value of land towards construction services is arbitrary

ITC cannot be denied on the ground that the registration of the suppliers in question has been cancelled with retrospective effect

Rectification which adversely affects any person is possible only after following the principles of natural justice

IGST refund allowed where drawback at higher rate is same as drawback at lower rate

GST on Royalty, MMDR, DMF Fund & Reserve Price paid directly to Government

18% GST on Composite supply of Residential construction works for Govt Entity

18% GST on Composite Supply of hospital construction works for Govt Entity

Time lost due to technical glitches on GSTN Portal must be excluded for calculating GST appeal filing limitation