Case Laws

Assessee cannot challenge the seizure proceedings after availing the benefit of 15% penalty u/s 74(5)

Transition of ITC cannot be denied on the ground of technicalities

GST is applicable on long term lease of non-industrial plots. AAR ruling upheld.

Order issued in Form GST DRC-07 whereby the interest has been imposed on gross amount w/o deducting the ITC is bad in law

Advance ruling cannot be given in respect of questions that do not fall under any of the provisions of Section 97(2)

GST applicable on electricity charges recovered on actual cost basis from residents by company providing services of residential apartments

Cancelling the GST registration on hyper technical grounds causes revenue loss

Notice to non-filers under Rule 68 should be issued electronically. Issuance via Registered postal notice is not valid.

Supply of services to destitute women who are litigating divorce or are homeless or are victim of domestic violence are not covered under the definition of "charitable activities"

Medical Education imparted by a Trust as a part of a curriculum for obtaining a qualification recognized by any law is exempt from GST