Case Laws

Dismantling of existing sleeper fixing and/or installation of new (H-Bean Steel sleepers) does not amount to execution of 'original work'

Registration cannot be cancelled on the basis of an SCN which is absolutely vague and bereft of any material particulars

Detained goods for not mentioning Full address of buyer on Invoice to be released on payment of 25% of Penalty

Penalty u/s 129 not applicable where address on Invoice is added to Registration Certificate post detention

No GST on 'Treated Water' obtained from STP. AAR ruling set-aside.

Only the services undertaken for Government for which the consideration is in the form of grants, are exempt

No GST on RCM basis under section 5(3) of the IGST Act on commission paid to the Overseas Commission Agent.

'Versa Solar Pump Drive' being a convertor is classifiable under CTH '8504 40 90'

Compliance of the necessary ingredients/conditions is sine qua non for invoking Section 83

Escalated value shall be added to the taxable value u/s 15