Case Laws

Conservancy service provided to defence establishments is exempt from GST

Logix Infrastructure Pvt. Ltd guilty of profiteering for not passing on the benefit of additional ITC available to them

Ruling cannot be given on the documentation required for the supply of goods or services to SEZ units

Advance ruling can't be given in respect of goods that are not yet manufactured. AAR ruling upheld.

Orders passed without hearing the petitioner are not legally sustainable

No ITC can be claimed on purchase of Paver Blocks laid on Land. AAR ruling upheld.

Department to consider the petitioner’s representation for grant of retrospective registration

Refund u/s 54 can't be denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices

Amounts received towards sale of share of flats (JDA Share) are not exigible to GST, if the entire consideration is received after the issuance of Completion Certificate

Proceedings u/s 130 cannot be legally sustained without intention to evade payment of tax