Case Laws

Govt to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually

Assesssee is allowed to revise GST TRAN-1 only once within a specified period

Filling in the compound, tank, low land etc. with silver sand and earthwork inlayers, including spreading and compacting the same is a works contract under SAC 99543

Filing of GSTR-1 amounts to determination of tax liability. No separate determination under Section 73 is required.

Assessee allowed to file GST TRAN – 1 again as his system was down

Developer guilty of profiteering as additionally available ITC post GST was not passed on.

Johnson & Johnson guilty of profiteering on the supply of Sanitary Napkins

Foreign Immigration Advisor service provided to the Consultant Manager constitutes a supply of "Intermediary services". AAR ruling upheld.

Application for advance ruling is not admitted where the applicant is neither a supplier nor proposes to undertake a supply

Pucca Arhatia who acts himself as the recipient of goods is liable for registration. AAR ruling upheld.