Case Laws

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

Sale of developed plots is NOT supply

Bank accounts of persons other than the taxable person cannot be attached

'Track Assembly' which enables the forward and backward movement of a car seat is classifiable under CTH 8708 attracting 28% GST

Applicant allowed to withdraw the application as it was made without proper payment

Applicant allowed to withdraw the application due to incorrect information provided

Chartered Accountancy, Cost Accountancy, Company Secretary coaching institutes not exempt from GST. AAR ruling upheld.

"Damodar Valley Corporation" is covered under the definition of the term 'Government Entity'

Revocation of cancellation of registration can't be denied for the reason that the assessee has incorrectly availed ITC

There cannot be double proceedings by Central and State GST Officers. Matter stayed