Case Laws

Tax settlement under SVLDRS can be invalidated due to lack of authenticity of the submitted documents

ITC is not available on transportation services provided to employees for personal convenience due to lcak of statutory obligation. AAR ruling upheld.

ITC is required to be reversed even when the destroyed finished goods can be sold as steel scrap in the open market. AAR ruling upheld.

Order set aside due to improper service of notice

Electricity and water charges bundled with hotel rent are considered a composite supply and are therefore taxable

E-Procurement transaction fee collected on behalf of ITE&C Department of Telangana Government towards online tenders’ results in supply of service. AAR ruling upheld.

No penalty u/s 129 if wrong tax invoice number is entered inadvertently while generating an e-way bill

Wheat Milling Services for PDS is exempt

Supply of Mobile Veterinary Unit (MVU) personnel for the implementation of the Livestock Healthcare & Disease Control Scheme is not eligible for GST exemption

Registration cannot be cancelled for temporary closure of the business due to the owner's absence abroad during the Deepavali holidays