Case Laws

Contention that except for offences specified in sub-section (5) of section 132, sub-section (4) of section 132 of the U.P. Act renders all offences under the U.P. Act non cognizable, therefore no FIR can be lodged, is not acceptable

Licensing services for right to use minerals including their exploration & evaluation fall under SAC 9973 37. Attract 18% GST. AAR Ruling upheld.

Arrest or any coercive action lesser than arrest before GST Assessment not prohibited

Notice to Centre on denial of ITC for default of Supplier

Follow our order when arresting GST evaders

No 'Asset Transfer' involved in the work of shifting and raising of transmission lines by NHAI in the course of widening of highways

Benefit of increased ITC must be passed on to home buyers

18% GST applicable on leasing of immovable property for a period of 99 years

Establishment of Solar PV Power Project is a Composite Supply attracting 18% GST

Nothing wrong in the CGST authorities thinking that persons involved in circular trading be arrested. HC Ruling upheld.