Case Laws

Appellate Authorities should adopt a liberal approach while condoning delays in filing appeals

GST on Intermediary Services

Interpretation of the term "a contract" for TDS applicability under section 51 of the GST Act

GST on supply of service by a Government controlled Association to State Government against consideration received in the form of grants

Appeal cant be dismissed for failure to submit certified copy within time

ITC is restricted to the goods and services used for construction of immovable property(whether capitalized or not). AAR ruling upheld.

GST is leviable on payment of notice pay by an employee to the employer

Automatic Weighing Machine is liable to tax at 18% (HSN: 8423)

External Development Charges and Infrastructural Development Charges, recovered from buyers form part of 'Value'. AAR ruling upheld.

No presumption of intention to evade tax can be drawn on account of non-extension of the validity of the e-way bill