Case Laws

Activities undertaken by a Co-operative housing society as per its bye laws constitute supply.

Undervaluation of a good in the invoice cannot be a ground for detention of the goods and vehicle under Section 129

Amount recovered from the employees towards car parking charges would be deemed as “Supply of service”

Profiteering established on the supply of restaurant service by Cilantro Diners (franchisee of SubWay)

AAR cannot rule on the documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not receivable

9% rate of interest instead of 6% for delay in payment of refund

Profiteering established in respect of restaurant service supplied by Bone Sante (a franchisee of Subway)

No ITC available on GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting

Receipt of Sales commission by a subsidiary on the orders booked from Indian Customers which are supplied directly by the parent company attracts GST

Fusible Interlining Fabrics of Cotton (in short FIFC) is to be classified under HSN Code 5903