Case Laws

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

ITC against the GST paid on the purchase, and fabrication of the motor vehicles, used for carrying cash and bullions, is available

Goods cannot be detained for the mere reason of default in filing returns

It is not permissible for the authorised officer to use coercive measures against family members to find out the whereabouts of the taxable person

Activity of granting long term lease of the residential apartment is liable to GST

18% GST applicable on ticket charges for Toy Train facility and ticket charges for Pedal Boat facility provided in a Muncipal Park

Availability of the GST paid on expenses incurred towards promotional schemes goods given as brand reminders. AAR Members differ.

TDS provision is not applicable to a Co-operative Society registered under Tamil Nadu Cooperative Society Act

Rejection of application by AAR without giving an opportunity to be heard is not proper