Case Laws

Claim for budgetary support under a “Scheme of Budgetary Support under GST” can't be rejected on the ground that it was made for the period prior to the issuance of UID

GST on temporary renting of residential rooms for consideration by a religious institution

Amount collected by a club as membership subscription and admission fees from its members is liable to GST

GST on sale of developed land

Amount collected by a club as membership subscription and admission fees from its members is liable to GST

Pulp wood falls under HSN 4403 and attracts 18% GST

Assessee cannot challenge the seizure proceedings after availing the benefit of 15% penalty u/s 74(5)

Transition of ITC cannot be denied on the ground of technicalities

GST is applicable on long term lease of non-industrial plots. AAR ruling upheld.

Order issued in Form GST DRC-07 whereby the interest has been imposed on gross amount w/o deducting the ITC is bad in law