Case Laws

GST applicable on upfront premium paid towards granting of long term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business by SMPK

No GST on monthly subscription fees collected by a Resident Welfare Association(RWA) from members when such charges do not exceed ₹7,500

Events organizing bridge tournament where players compete for money or prizes do NOT attract GST

Services provided to Government i.r.o survey, design, drawing, estimate, and preparation of detailed plans for water supply schemes are exempt from GST

GST return rectification after the statutory deadline is allowed if there is no revenue loss

GST on the Concession Fee collected by the Airport Authority on Duty Free Shops: Dept directed to sanction refund as the whole matter is revenue-neutral

No GST is leviable on Director’s Personal Guarantee and Loan Extensions.

Restoration of GST Registration: Compliance with Tax Obligations Required

No penalty is leviable when wrong address is entered in the E-Way bill due to human error

Refund of accumulated ITC on export of goods without payment of tax: Matter remanded to ascertain if the taxpayer indeed paid for the inputs