Case Laws

No GST on leasing of rights to collect entry fees for activities related to 'Markets and Fairs'

No ITC on inputs used for the construction of Pre-Engineered Building (PEB)

GST applicable on cleaning and sanitary services provided to the IIIT as it does not qualify as a 'Governmental Authority'

Supply of medicines and consumables to out-patients is taxable

Section 75(12) cannot be invoked upon inclusion of Self-Assessed Tax in Section 39 Returns

Goods verified in MOV-04 cannot be reassessed later

Inspection and seizure considered invalid due to absence of independent witnesses and tampering of the seizure order

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries. AAR ruling upheld.

Extensive legal consultation does not provide sufficient cause for the delayed filing of a GST appeal. However delay condoned in the interest of justice.

Advance Ruling application disposed as withdrawn after suo-moto registration cancellation