Case Laws

Street lighting activity under the Energy Performance Contract amounts to composite supply where the principal supply is that of supply of service. AAR ruling set aside.

E-way bill available with the vehicle at the time of detention did not contain the correct description. Authorities to decide the case on merits.

No taxable event in mere stock transfer of goods across states

Blocking of electronic credit ledger citing a mismatch in the Input Tax Credit claimed in GSTR-3B and that appearing in GSTR-2A

PIL cannot be filed for the reason that investigating agency was not able to conclude the investigation within time

Supply of goods by DFSs to outgoing passengers is export of goods

Refund is available only on input goods related Unutilised ITC accumulated on account of being subjected to Inverted Duty Structure

Advance ruling application submitted without requisite fee of Rs 10,000/- cannot be admitted

Period for filing appeal against an advance ruling is counted from the date of Original Order and not from the date of ROM (Rectification Of Mistake) order

Value of licensing services for right to use minerals includes royalty, DMF(District Mineral Foundation) and NMET contributions.