Case Laws

No tax demand can be issued or raised when investigation is still in progress

Mismatch of invoice details with verifying sheets available with the mobile squad is violative of Rule 138

GST applicable on amount received from the PWD Department i.r.o Construction of bridge

GST on street lighting activity undertaken under the Energy Performance Contract

ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c).

GST on subsidized goods supplied under the rooftop solar project

Incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’ are liable to GST

Cannot pronounce advance ruling based on limited available information

Activity of agreeing to part-with the leasehold interests held by the applicant is ‘Supply’

GST on Marine diesel engine, and parts thereof supplied exclusively to ship building companies / shipyards or Indian Navy