Case Laws

Only the transactions related to distribution and transactions of the power utilities sector will be exempt from GST. AAR ruling upheld.

Refund of ITC which was not taken into GST Account by following the transfer application is allowed even though the petitioner could not debit the duty in the ST-3 return

Circular cannot stand in the way of a benefit offered under a statutory scheme

18% GST on carrying out retrofitting work for strengthening the NPKRR Maaligai

Authorities to consider lifting the provisional attachment in respect of a few bank accounts to enable the assessee to carry on its business activities.

Benefit of the concessional rate is available to dealers who purchase High Speed Diesel from neighbouring States by way of inter-state sales

Personal hearing is a must before cancellation of GST Registration

Service of supply, erection, commissioning and installation of waste-water pretreatment plant followed by operation and maintenance of such plant attracts 12% GST

Garnishee notice is stayed where appeal has been filed u/s 107

Pre-designed software made available through the use of encryption keys is ‘goods’ and classifiable under HSN 8523