Case Laws

In the absence of the copies of the contracts, advance ruling cannot be given on supplies made under different contracts. AAR ruling upheld.

Pre-Show Cause Notice consultation mandatory before the issuance of SCN

Personal and household effects including motor vehicles are exempted from the requirement of e-way bill.

GST on Organic Manure, Bio/ Nitrogenous-Mixture Fertilizers

Advance ruling obtained with suppression of material facts or misrepresentation of facts is void ab-initio

Expression "reasons to believe" controls the exercise of powers u/s 67

Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1)

Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement before GST regime

Cinder Half-burnt Coal / Char Dolachar fall under HSN Code "2619 00 90" attracting 18% GST

Ahmedabad Janmarg Ltd. is not a Local Authority u/s 2(69), liable to pay GST on security services under RCM