Case Laws

Local authority u/s 2(69) need NOT be constituted under Art 243Q of the Constitution to enjoy exemptions under Notification No. 12/2017- CT(R)

Applicant who is supposed to execute an independent work cannot be treated as subcontractor of the main contractor.

Supply, installation and fixing of customized furniture in a building is NOT a Works Contract

Period of limitation for the purpose of appeal does not start until the order passed by the adjudicating authority is uploaded on the GST portal

Provisional attachment u/s 83 is justified where there is bogus billing to defraud the Revenue by generating E­Way bills without physical movement of the goods

For a single transaction and the same movement of goods, there cannot be mulltiple consignment notes

GST on logistics solutions provided to POSCO group

CA, CMA Coaching Institutes are not exempted from GST

Procedural law should not take away the statutorily vested rights of tax payers to claim Transitional Credit

Aparna Constructions failed to pass on the benefit of additional ITC available to them post GST to the buyers of their flats. Profiteering established.