Case Laws

Street lighting activity under the Energy Performance Contract amounts to composite supply where the principal supply is that of supply of goods

Printing service received locally is NOT export even when a foreign buyer is paying the consideration in US dollars

Exempt supplies do not attract TDS under Section 51

TDS provisions u/s 51 do not apply in case of exempt supply

ITC can be availed on the detachable sliding and stackable glass partitions which is movable in nature

Seizure conducted u/s 67 without written authorization of proper officer is illegal

Local authority u/s 2(69) need NOT be constituted under Art 243Q of the Constitution to enjoy exemptions under Notification No. 12/2017- CT(R)

Applicant who is supposed to execute an independent work cannot be treated as subcontractor of the main contractor.

Supply, installation and fixing of customized furniture in a building is NOT a Works Contract

Period of limitation for the purpose of appeal does not start until the order passed by the adjudicating authority is uploaded on the GST portal