Case Laws

Liquidated damages claimed from the contractor due to the delay in performance of a contract attract GST @ 18%

Errors apparent on the face of record, are required to be rectified u/s 161

Intimation u/s 74(5) should be given in the Form GST DRC–01A and not Form GST DRC–01

Dismantling of existing sleeper fixing and/or installation of new (H-Bean Steel sleepers) does not amount to execution of 'original work'

Registration cannot be cancelled on the basis of an SCN which is absolutely vague and bereft of any material particulars

Detained goods for not mentioning Full address of buyer on Invoice to be released on payment of 25% of Penalty

Penalty u/s 129 not applicable where address on Invoice is added to Registration Certificate post detention

No GST on 'Treated Water' obtained from STP. AAR ruling set-aside.

Only the services undertaken for Government for which the consideration is in the form of grants, are exempt

No GST on RCM basis under section 5(3) of the IGST Act on commission paid to the Overseas Commission Agent.