Case Laws

Cross Empowerment: Inherent lack of jurisdiction Vs contributory error of jurisdiction

Roof Mounted AC package Unit classified under Chapter heading 8607

Construction of tunnel by drilling and blasting Techniques is a composite supply of Works Contract

Sub-renting, matching that of hotel rooms with attached bathrooms falls under the ambit of residential dwelling. No GST. AAAR ruling set-aside.

Goods cannot be confiscated u/s 130 for alleged wrongful claim of input tax credit

Govt to continue the service of notices through registered post or speed post till all technical problems are resolved

Under rule 86A, there is no power of negative block for credit to be availed in future

Appellate authority can direct provisional release of the goods/conveyance

Comprehensive architectural services supplied to Municipal Corporation of Greater Mumbai are exempt from GST

ITC is eligible on GST paid under Reverse Charge Mechanism @ 5% for hiring of buses for transportation of employees