Case Laws

ITC cannot be availed on inputs and input services procured by the applicant, in order to undertake the mandatory CSR activities

SEZ unit is eligible to claim refund of unutilized Input Tax Credit (ITC)

No GST on Vocational Training Courses conducted by Leprosy Mission Trust of India

GST exempt on Comprehensive facility management services provided to Government hospitals

No ITC on the invoices raised in period Jan-Mar 2020,for which the supplier has furnished forms GSTR-1 and GSTR-3B in the month of November’20

GST is leviable on residential land provided on lease basis.

Sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for Supplier Gas System cannot be treated as composite supply

Registration cannot bee cancelled for reasons beyond statutory provisions mentioned under section 29(2)

Place of supply is the location of recipient in case of Construction of Immovable property outside India

Provisional attachment of bank account shall cease to have effect after the expiry of a period of one year from the date of the order