Case Laws

DGAP to reinvestigate Pareena Infrastructure Pvt. Ltd

Services provided by an University to its constituent colleges relating to admission to, or conduct of examination by such institution by way of affiliation fee, registration fee are not exempted from GST

SCN not uploaded on website is liable to struck down

Construction of IIT Director's Bungalow does not enjoy exemption provided under Notification No. 11/2017-C.T. (Rate) and would attract GST @ 18%

Penalty u/s 171 (3A) cannot be imposed retrospectively

Penalty u/s 171(3A) penalty cannot be levied retrospectively

COVID-19 pandemic situation cannot ipso facto be cited as a ground to insist that the tendering of statement be done through video conferencing

Services i.r.o loading, unloading, packing, storage or warehousing of imported agriculture products including wheat, to any importer or trader are not exempt

‘Polypropylene Non-woven Bags’ have to be classified under HSN code '3923 29 90' and to be taxed at 18%

Leasing services provided by Indian Railways for Land Development attracts 18% GST. AAR ruling upheld.