Case Laws

Transfer of right to do integration testing, installation and marketing software from the applicant to Karnataka Cost centre of the company is leviable to GST.

Tax paid on the Upfront Lease Premium is available as Input Tax Credit

Maximum timeframe available u/s 83 for keeping the attachment alive is one year.

SSBC Real Estate guilty of profiteering by not passing ITC benefit to home buyers

Swati Realty guilty of profiteering for not passing on the benefit of additional ITC available to them post GST

18% GST on composite works contract services supplied to Uttar Pradesh Jal Nigam

No profiteering as RERA permission itself was obtained post introduction of GST

No requirement under Rule 86A(1) that the electronic credit ledger should contain sufficient balance for the purpose of blocking the credit

Any 'aggrieved registered assesse' can file a form seeking Transitional credit or revision thereof

Interest on delayed GST payment is on net liability