Case Laws

Sub-renting, matching that of hotel rooms with attached bathrooms falls under the ambit of residential dwelling. No GST. AAAR ruling set-aside.

Goods cannot be confiscated u/s 130 for alleged wrongful claim of input tax credit

Govt to continue the service of notices through registered post or speed post till all technical problems are resolved

Under rule 86A, there is no power of negative block for credit to be availed in future

Appellate authority can direct provisional release of the goods/conveyance

Comprehensive architectural services supplied to Municipal Corporation of Greater Mumbai are exempt from GST

ITC is eligible on GST paid under Reverse Charge Mechanism @ 5% for hiring of buses for transportation of employees

Assistant Commissioner indicates cannot refuse to comply with the Order passed by the Commissioner (Appeals)

GST on supply of RO Plant/system (Reverse Osmosis Plant) to the Indian Navy/Coast Guard

Supply of desalinated water by the applicant to CMWSSB for distribution as safe drinking water to public is exempt