Case Laws

GST is leviable on residential land provided on lease basis.

Sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for Supplier Gas System cannot be treated as composite supply

Registration cannot bee cancelled for reasons beyond statutory provisions mentioned under section 29(2)

Place of supply is the location of recipient in case of Construction of Immovable property outside India

Provisional attachment of bank account shall cease to have effect after the expiry of a period of one year from the date of the order

No tax demand can be issued or raised when investigation is still in progress

Mismatch of invoice details with verifying sheets available with the mobile squad is violative of Rule 138

GST applicable on amount received from the PWD Department i.r.o Construction of bridge

GST on street lighting activity undertaken under the Energy Performance Contract

ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c).