Case Laws

Eros Elevators & Escalators Pvt. Ltd not guilty of profiteering

Refund of the inverted duty structure is available u/s 54(3)(ii), even when the supplier has inadvertently charged a higher rate (18%) instead of the applicable rate (5%)

No GST exemption to Central Police Canteen under Ministry of Home Affairs

GST leviable on damages received for early termination of sub-lease agreements

Circular 80/54/2018 clarifying the classification of polypropylene woven and non-woven bags quashed

ITC is not available on transportation services provided to employees for personal convenience

Rectification u/s 161 is not allowed when the SCN is not contested

Exemption extended to a works contractor supplying services to Government is not extendable to a taxable person who is supplying services to such works contractor

Order denying exemption to services of loading, unloading, packing etc., rendered in relation to imported wheat is unsustainable

Shop closure is not a ground for cancellation of petitioner’s GST registration.