Case Laws

Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form either electronically or manually

Services provided to an educational institution i.r.o Recruitment Examination (for recruitment of employee) and Semester/Course examination are not exempted

Concessional rate of 0.75% CGST is applicable only to the promoter in respect of the Construction of affordable residential apartments

Legality of SCN and OIO based on mismatch in ITC

'Support services for water transport' are classifiable under SAC '9967' attracting 18% GST

Bail condition amount can be paid through Credit Ledger

No ITC on works contract service for payment of GST on the output service i.e., Renting of immovable property.

Procedures under Rule 96 cannot be applied strictly to deny legitimate export incentives

Penalty set aside as there was no intention to evade tax and the transporter had the latitude to seek an extension of the validity period of the e-way bill

Orders cancelling registration that are vague are liable to be quashed