Case Laws

GST on works contract services procured by the applicant from a 3rd party for supplying same services to GHMC

Appropriation of the tax demand from the credit cannot carry any interest

No GST on services relating to conduct of examination for Educational Boards

Inverted duty refund only for inputs, not input services

EPC contract for upgradation of facilities at an oil field is classifiable as a "work contract" as not as "Support service to mining"

Housing Society is not eligible for ITC where the contractor has provided works contract service for repairs, renovations & rehabilitation works

Mere suspicion is not sufficient to invoke the provision of confiscation u/s 130

Revocation of Cancellation of Registration to be considered afresh as the petitioner is carrying his business from home due to COVID

Supply of batteries for use in warships such as submarines of the Indian Navy attracts 5% GST

Interim Order permitting petitioner to pay GST (on Monthly Maintenance Charges) only towards the exceeded amount over and above the sum of Rs. 7,500/- is STAYED