Case Laws

No GST on the Sewerage water treated by GVSCCL and supply of Treated Water to various industries by GVSCCL

Mere expiration of the e-way bill with no intention to evade tax does not warrant penalty under section 129 of the CGST Act

Provisional attachment must not be based on arbitrary discretion but on a genuine apprehension that the taxpayer may evade liabilities

GST applicable on exhibition services received by Savio Jewellery from a person located in a non-taxable territory

Audit under section 65 is permitted even for a cancelled registration

Quantification of tax liability cannot be done under Section 130 but should be done under Section 74

Taxpayer liable for interest on erroneous ITC/GST Refund

No GST on the sale of goods warehoused in 3P FTWZ on "as is where is" basis to customer who clears the same to bonded warehouse under the MOOWR Scheme.

No ITC on multi-layer car parking system (Rotary Parking System) installed in a building premise

Wrongly claimed IGST credit need not be reversed if used for CGST and SGST payments