Case Laws

Appeal cant be dismissed for failure to submit certified copy within time

ITC is restricted to the goods and services used for construction of immovable property(whether capitalized or not). AAR ruling upheld.

GST is leviable on payment of notice pay by an employee to the employer

Automatic Weighing Machine is liable to tax at 18% (HSN: 8423)

External Development Charges and Infrastructural Development Charges, recovered from buyers form part of 'Value'. AAR ruling upheld.

No presumption of intention to evade tax can be drawn on account of non-extension of the validity of the e-way bill

Turf clubs liable to pay GST only on the commission

Imposition of IGST on oxygen concentrators imported by individuals as gifts for personal use, is unconstitutional - STAYED

GST leviable on Water and electricity charges and notional rent of the land, provided free of charge by recipient

Service of printing of lottery tickets and stationery items like Diary, Calendar etc supplied by the applicant to the State Government are not exempted