Case Laws

Assistant Commissioner indicates cannot refuse to comply with the Order passed by the Commissioner (Appeals)

GST on supply of RO Plant/system (Reverse Osmosis Plant) to the Indian Navy/Coast Guard

Supply of desalinated water by the applicant to CMWSSB for distribution as safe drinking water to public is exempt

Pure Services provided to a Local authority in relation to implementation of Integrated Storm Water Drain are exempt

Advance ruling cannot be given in respect of activities already undertaken

GST is liable to be paid in respect of properties rented out without consideration to the partnership firm by its partner

Registration can be suspended only for thirty days and the cancellation proceeding has to be concluded within thirty days

Provisions of GST cannot be interpreted so as to deny the right to carry on Trade and Commerce to a citizen

Annual subscription and annual games fee collected from members of club are liable to GST

Department cannot with hold the payment of refund of IGST as well as duty drawback under the pretext that some investigation is pending