Case Laws

Processed tea, including the processes of roasting, blending, and packing is agricultural produce enjoying benefit of exemption under Notf 12/2017-CTR

Section 16(4) of the CGST Act is not violative of the Constitution

Summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause notice

Invoice & e-way bill establish taxpayer's ownership

Before rejecting an application, advance ruling authority must share the findings of investigating authority that are lying before them

Jaipur Smart City Limited is a “Governmental Authority”

GST registration to be restored in the interest of returning the taxpayer to the GST fold

Incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’ are liable to GST. AAR ruling upheld.

Supply of a functional Cattle Feed Plant, inclusive of its Erection, Installation and Commissioning is a works contract @ 18% GST. AAR ruling upheld.

Ahmedabad Janmarg Ltd. is not a Local Authority u/s 2(69), liable to pay GST on security services under RCM. AAR ruling upheld.