Case Laws

Petitioner allowed to operate the bank account for the amounts over and above the amount sought to be protected by the Revenue u/s 83

ITC not available on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for unloading Propane/Butane from the Vessel/Jetty to the Terminal

Practising advocates are exempted from paying GST

Service of Geophysical Survey Investigation to assess availability of water and to sink bore wells, open wells is EXEMPT

Power to provisionally attach a property u/s 83 cannot be delegated

Time of supply of the gift vouchers/gift cards shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods

Provision of RO Plant and undertaking O & M of the same is not a “Pure service” but a composite supply. Not eligible for exemption under Not. 12/2017-CT(R)

Only the transactions related to distribution and transactions of the power utilities sector will be exempt from GST. AAR ruling upheld.

Refund of ITC which was not taken into GST Account by following the transfer application is allowed even though the petitioner could not debit the duty in the ST-3 return

Circular cannot stand in the way of a benefit offered under a statutory scheme