Case Laws

Allow manual filing of revised TRAN-1, ITC-01 & GSTR-3B

No GST is chargeable on the delayed payment charges collected from the consumers for delay in payment of consideration for supply of electricity.

Benefit of Concessional Rate of 12% is not available when works contract service is provided to Government entity if the related project is for business purpose.

Construction of residential flats for Madhya Pradesh Power Generating Co. Ltd would attract 18% GST

Sub-Leasing a residential dwelling unit fo Corporates as well as Individuals for Residential Purposes is exempt

‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714

Detention of goods is arbitrary if the dealer furnishes all particulars about his business, assesses the tax as he honestly believes to be correct

‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ are classifiable under HSN 2106 and attract 18% GST

Supply under 'Equipment Parts Supply and Services Agreement' is a mixed supply

Nodal appointed by the Central Government to look into the grievances of the petitioners wrt the inability to transition ITC