Case Laws

GST rates on Copra, Coconuts (Desiccated/fresh or dried)

Benefit under Cir. 39/13/2018 for delay in filling TRAN-1 cannot be extended if there is no effort made to file the same by the assessee

Lower penalty u/s 129 for lapsing of e-way bill for bonafide reasons

GST cannot be levied on Ocean Freight for transportation of goods by foreign seller

No ruling on whether 'Deposit work' is not an integral part of the supply of services of transmission or distribution of electricity as members of AAAR differ

Vehicle cannot be released if the owner fails to prove that he had no knowledge of the goods being carried

ITC not available on replacement of existing lift/elevator in a co-operative housing society

Expenses incurred in relation to Corporate Social Responsibility (CSR) qualify as being incurred in the course of business and are eligible for ITC

Paragraph 8 of Circular 125/44/2019 which inhibits refund claims for a period of two separate (not successive) financial years is STAYED temporarily

For maintenance charges above Rs.7,500 per month per member, the entire amount is taxable. AAR ruling upheld