Case Laws

Taxpayers allowed to submit/revise/re-revise their Form GST TRAN-1/TRAN-2.

Reimbursement of electricity expenses, on actual basis, by the lessee to lessor would form part of taxable value

Swiggy’s payment made during investigation cannot be termed as self-ascertained tax u/s 74(5). Refund of the same is allowed

Goods to be release on furnishing of Bond and Bank Guarantee

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