Case Laws

Applicant cannot seek an advance ruling in relation to the supply where he is a recipient of services

No GST on services of milling of food grains into flour To Govt. Of West Bengal for PDS

Bouquet made with dry parts of plants, foliage, flower buds, grasses and branches of plant is exempt from GST

Due date of filing of an appeal in Appellate Tribunals is to be dealt as per Circular No. 132/2/2020-GST

Filing writ petition before passing the adjudication order is pre-mature

Supply of Services Bangalore Water Supply and Sewerage Board attracts 18% GST. AAR ruling upheld.

12% GST on setting up of Naval Communication Network. AAR ruling set aside.

Assessment order purportedly issued by an improper officer: HC directed to decide on the jurisdictional issue

Section 50 can be applied demanding interest only in cases of belated cash payment towards GST but not on ITC available

Refund cannot be rejected based on an erroneous finding