Case Laws

GST liability to be discharged individually in each state for works contract executed in two states

Issuance of the show cause notice based on foundational investigation executed by an improper officer is deemed illegal

Negative blocking of ITC is allowed in terms of Rule 86A of CGST Rules

ITC of IGST is not allowed if the Bill of Entry is not in the name of the Buyer.

Renting vehicles to a GTA is explicitly exempt under Notification No. 12/2017-Central Tax (Rate)

GST applicable on rent received from Government for leasing of building

Notifications extending deadlines are within the powers provided under the GST Act and were based on consultations within the GST Council

GST applicable on upfront premium paid towards granting of long term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business by SMPK. AAR ruling upheld.

State Tax officers are authorized to act as proper officers for the IGST Act, without any currently effective notification limiting their authority

IGST credit mistakenly claimed as CGST, SGST: Order quashed as the technical error did not lead to any revenue loss