Case Laws

Affiliation fees are statutory fees collected in discharge of the University’s public functions and are not commercial transactions attracting GST

No GST on Supplies By Clubs/Associations To Members

Clarity on penalty powers under rule 86B & Section 129 sought

GST on development rights under a revenue sharing arrangement : Interim stay granted

Minor errors in the E-Way bill number (one or two digits) should not result in proceedings under Section 129 of the CGST Act

Private Development Agreement Without Statutory TDR/FSI Outside Scope of Entry 5B of Notification 2/2019 - CT(Rate)

GST Orders issued after due application of minds are valid when taxpayers ignore SCNs

Mere deviations from the e-way bill route are not sufficient to infer intentions of tax evasion

Recipient entitled to recover penalty caused by supplier’s administrative error

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing