Case Laws

Section 79 (Recovery of Tax) cannot be invoked on mere admission of liability.

Breakwater cannot be considered to be "Plant and Machinery". ITC not available. AAR ruling upheld

Question of profiteering does not arise when no GST is charged before and after the change in GST rate

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