Case Laws

18% GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime

Seeds do not qualify as agricultural produce. AAR ruling upheld.

Seed quality goods cannot be treated as agricultural produce. AAR ruling upheld.

No provision exists under section 129 for determination of tax due. Recourse must be taken to Sections 73, 74, 75 of the Act

Provisional attachment u/s 83 cannot be invoked in the absence of any stipulated proceedings

No GST on liquidated damages as there is no agreement, express or implied, by the aggrieved party to do or abstain from doing anything

Geomembrane merits classification at HSN '5911 10 00'

Deposit in the Electronic Cash Ledger prior to the due date of filing of GSTR 3B return does not amount to discharge of tax liability

GST not leviable on recovery of Notice Pay, Bond Forfeiture, Canteen Charges, ID Card Replacement

Manual application for revocation of cancellation of registration permitted