Case Laws

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

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

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

Order set aside due to improper service of notice

Section 107(6) allows for the deposit to be considered valid even if it was made shortly after the filing of the appeal but within the prescribed limitation period

Once penalty is paid u/s 129(5), the proceedings stand concluded

Wheat Milling Services for PDS is exempt

Constitutional Validity of Section 16(2)(c) of CGST Act Upheld; Challenge to Show-Cause Notice Dismissed

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