Case Laws

Apartment Owners Association water supply and corpus fund contributions are taxable, voluntary festival contributions exempt.

GST Proceedings Under Section 74 Remanded for Re-determination Under Section 73 Due to Absence of Fraud

Advance Ruling Application Seeking Refund Clarity Inadmissible Under Section 97(2) of CGST Act

RWA Charges for Water, Electricity, Corpus Fund, and Community Centre are Taxable Services

GST Registration Cancellation Revoked Due to Petitioner's Genuine Illness Preventing Return Filing

GST Authority Must Use Alternate Modes for Effective Notice if Portal Upload Fails

Mud Engineering Services with Chemical Supply Constitute Composite Supply Under GST

Taxpayer Must Make Pre-Deposit for GST Appeal, May Seek Delay Condonation

ITC Blockage under Section 17(5)(d) Set Aside for Leasehold Transfer Business

Construction Service Provider Not Profiteering as ITC Ratio Did Not Increase Post-GST