Case Laws

GST applicable on auditing, accounting, and taxation services provided to Bangalore Water Supply & Sewerage Board (BWSSB)

No GST on building rented out to the Department of Social Welfare, Government of Karnataka for running a Scheduled Tribe boys’ hostel

Proceedings cannot be initiated against a company that has ceased to exist due to amalgamation

Proceedings not invalid if SCN/Order is not uploaded on the portal as long as alternative methods of serving notice(Sec 169) are followed

Acknowledgment date of the online appeal filing should be regarded as the official filing date

Registration restored as the order of cancellation of registration is cryptic

Petitioner cannot be deprived of the stay benefit, due to non- constitution of the Tribunal

No GST on the nominal charges deducted from employees’ salaries for canteen services

ITC available on wires/cables & equipment for electricity transmission

GST demand set-aside & remanded for reconsideration