Case Laws

Concessional rate is not applicable on supply of works contract meant predominantly for use in commerce, industry etc. AAR ruling upheld.

Amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid is not taxable

GST on lotteries is constitutional

If the order in FORM GST DRC­07 is withdrawn, a summary of the rectification order is to be uploaded electronically in FORM GST DRC­08.

Section 6(2) doesn't bar an officer to invoke power under Section 70

Order served on truck driver is not a valid service u/s 169

Assessment orders passed u/s 74 subsequent to best judgement orders will govern the assessment

Prasad Media guilty of profiteering

Rule 86A does not empower the department to block the credit for more than one year

Electronic Mart India guilty of Profiteering on the supply of Monitors & TVs