Case Laws

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

Review petition challenging the constitutionality of The GST (Compensation To States) Act, 2017 is dismissed.

Interest is payable on seriously delayed IGST Refunds

Provision of pre-sale marketing services to parent company located outside India constitutes 'intermediary' services. IGST is leviable. AAR ruling upheld.

Construction of tunnel and its allied work is 'Earth Work'. AAR ruling set aside