Case Laws

GST is applicable on long term lease of non-industrial plots. AAR ruling upheld.

Order issued in Form GST DRC-07 whereby the interest has been imposed on gross amount w/o deducting the ITC is bad in law

Deputy Commissioner Has Jurisdiction to Adjudicate Section 74 Proceedings via Commissioner's Delegation

Advance ruling cannot be given in respect of questions that do not fall under any of the provisions of Section 97(2)

GST applicable on electricity charges recovered on actual cost basis from residents by company providing services of residential apartments

Cancelling the GST registration on hyper technical grounds causes revenue loss

Notice to non-filers under Rule 68 should be issued electronically. Issuance via Registered postal notice is not valid.

Supply of services to destitute women who are litigating divorce or are homeless or are victim of domestic violence are not covered under the definition of "charitable activities"

Medical Education imparted by a Trust as a part of a curriculum for obtaining a qualification recognized by any law is exempt from GST

Pure services supplied by the applicant to MMRDA exempt from GST