Case Laws

ITC against purchases of materials for construction of building materials cannot be claimed inorder to nullify the cascading effect of taxation

Works Contract of constructing a building meant for accommodating SMEs and Startups attracts 18% GST

Permit the petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30.12.2019

Without invoking the provisions of section 67 it would be inappropriate to allow the police authorities to continue with the detention and the seizure of the trucks

Medicines, consumables and implants etc used in the course of providing health care services to in-patients is a composite supply of In Patient Healthcare Service and hence exempt

Seizure effected by invoking Section 102(1) of the CrPC would have to be subjected to the procedure prescribed under Section 102(3)

Orders passed by the High Court which are contrary to the Section 67 and Rule 141 shall not be given effect to by the authorities

28% GST applicable on operating gaming zones in malls. AAR ruling upheld.

Govt to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually

Assesssee is allowed to revise GST TRAN-1 only once within a specified period