Case Laws

Services provided to OKCL under the ICT Project are not exempt. AAR ruling upheld

Best Judgment Assessment Orders cannot be set aside by filing returns beyond one month of communication of the orders

Interest for delayed payment of GST is on net cash liability. Proviso to Sec 50 is applicable retrospectively

Implementation of GST can be construed as a ‘change in law’ to qualify as a Force Majeure event

Cancellation of Registration without giving an opportunity for personal hearing is unlawful

12% GST on Composite supply of works contract provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro

Proportionate claim of input tax credit for procurement of capital goods can be made for power generation business

GST on affordable residential housing project

Printing of content provided by the customer on PVC banners and supply of such printed trade advertisement material is supply of goods under HSN 4911 10. AAR ruling set aside.

CA, CMA Coaching Institutes are not exempted from GST. AAR ruling upheld.