Case Laws

Membership subscription and admission fees collected from members by Rotary Club are not liable to GST. AAR ruling set aside.

Govt to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually

Presence of a lawyer cannot be allowed to the petitioner at the time of questioning or examination by the GST officers

Licensing service for the right to use minerals including its exploration and evaluation is taxable@18% during 07/2017 to 12/2018.

Builder denied benefit of ITC to the buyers of the flats being constructed by him and hence resorted to Anti-Profiteering

Discount cannot be considered as passing on of the benefit of additional ITC if it has been given to set off the prices which had already been increased

Unutilized credit arising on account of duty/tax paid under erstwhile Acts is a vested right which cannot be taken away on procedural or technical grounds

ITC against the GST paid on the purchase, and fabrication of the motor vehicles, used for carrying cash and bullions, is available

Goods cannot be detained for the mere reason of default in filing returns

It is not permissible for the authorised officer to use coercive measures against family members to find out the whereabouts of the taxable person