Case Laws

Govt to either open the portal and permit the Petitioner to file TRAN-1 form electronically or accept the TRAN-1 form from the Petitioner manually

Provison of services by unincorporated association to its members for consideration is supply

Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%

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