Case Laws

Filling in the compound, tank, low land etc. with silver sand and earthwork inlayers, including spreading and compacting the same is a works contract under SAC 99543

Filing of GSTR-1 amounts to determination of tax liability. No separate determination under Section 73 is required.

Assessee allowed to file GST TRAN – 1 again as his system was down

Developer guilty of profiteering as additionally available ITC post GST was not passed on.

Johnson & Johnson guilty of profiteering on the supply of Sanitary Napkins

Foreign Immigration Advisor service provided to the Consultant Manager constitutes a supply of "Intermediary services". AAR ruling upheld.

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