Case Laws

Payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed

For the fraud committed by the selling dealer, there cannot be an automatic cancellation of the registration of the purchasing dealer

SCN proposing cancellation of registration but not issued in the prescribed template i.e., REG-17 under Rule 22(1) is liable to be set aside

Provisional Attachment Order stayed for non-application of mind

No ruling can be given on supplies undertaken prior to the date of filing of the application for advance ruling

Applicant who is purchasing building under an agreement of sale is not eligible to claim ITC under Sec 17(5)

Manpower Services: Employer portion of EPF and ESI to be included in the value of supply

Children’s scooters, smart tricycles and kick scooters – in which physical force is the primary action but they also have electronic circuits or parts for providing lights, music, etc. should be taxed as electronic toys.

Where a promoter exercises option to pay tax at the rate as specified for item (ie) or (if) against serial number 3 of the Notification No. 03/2019-Central Tax (Rate) , there is no scope to pay tax at a reduced rate of 1% or 5%

Supply of goods at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies