Case Laws

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

Raw materials and inputs required for the production or finished goods should not normally be attached by the department u/s 83

Supply of food by eating joints/central kitchen falls under ‘restaurant service’ under SAC '9963' attracting 5% GST

Educating and training physical, mental and spiritual practices of Yoga attracts 18% GST under SAC '9997 23'

Power of summons u/s 70 are not beyond the competence of legislature

Rejection of refund without recording any reasons is liable to be set-aside