Case Laws

Appeal timeline commences when the assessment order is communicated via email

Petitioner is permitted to file once again rectified TRAN-I Form electronically or manually

Online portal to be reopened to accept manual filing of Form TRAN-1

Services availed and utilized for acquiring land on lease is restricted under Section 17(5). AAR ruling upheld.

GST on Various services provided by a municipality

GST leviable on amount collected by a housing society from its members towards the Sinking Fund, Building Repair Fund etc

ITC is not available on GST paid on Motor cars of seating capacity not exceeding 13

12% GST on the supply of Stator Coil for use in the WOEG (Wind Operated Electricity Generators)

GST refund application can be filed manually under rule 97A

Advance ruling cannot be pronounced on supplies already made