Case Laws

Petitioner can request GST Commissioner to Extend Time for Rectifying Mistake in TRAN-1 under Rule 120A

Commission agent service provided to rice millers and traders for sale or purchase of rice is NOT exempt from GST

Accommodation service where declared tariff of a unit of accommodation is below one thousand rupees per day is exempt

Recipient of supply cannot seek Advance Ruling

Transitional credits cannot lapse on account of technical glitches

Assessee is entitled to claim that the ITC ought to have been unblocked, immediately after one year of the restriction being imposed under rule 86A(1)

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.