Case Laws

GST is leviable on export of pre-packaged and labelled rice up to 25 Kgs

Receipt of a gratuitous payment from an outgoing member for the time he has resided in the society is taxable. AAR ruling upheld.

Services provided by Ernst & Young India to overseas EY entities is Export of service

Benefit of stay u/s 112(9) cannot be denied to the taxpayer due to non- constitution of the Tribunal

Valuation of the goods on the basis of eye estimation is unsustainable

Refusal to refund Input Tax Credit for failure to furnish necessary information about the transfer of business is unacceptable

Notices under section 73(1) should mention the specific contraventions so that the taxpayers can defend themselves properly

HSN Code for supply of precast manhole is '6810 99 90' attracting 18% GST

Taxpayer cannot be forced to reverse the input tax credit by way of an email following the retrospective cancellation of the supplier’s GST registration.

GST is not applicable on the amount recovered from employees for canteen facility and for transportation facilities provided