Case Laws

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.

Mere non-requirement of mentioning of any detail in E-way Bill does not affect liability of payment of GST on any service unless the service has been exempted. AAR ruling upheld.

Govt to consider amendments in the CGST Act so that the provisions of appointment to GSTAT do not fall foul of settled principles of appointment

Circulars are issued only to clarify the statutory provision and it cannot alter or prevail over the statutory provision

Govt to permit the petitioner to file a rectified TRAN-1 form electronically or accept manually filed TRAN -1

No provision under the GST Act which mandates that the goods shall not be sold at prices below the MRP.

Profiteering established as the benefit of ITC was denied to the buyers of the flats

Protein Powder with Vitamins and Minerals classifiable under HSN 3004

No interest demandable for delay in credit of tax amount to Govt Account