Case Laws

Inspection and seizure considered invalid due to absence of independent witnesses and tampering of the seizure order

GST notice service through the portal is sufficient but not effective

Limitation period outlined in Section 75(3) doesn't apply in case of repeated adjournments

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

Service of notices and orders through GST portal is a valid mode of service

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)