Case Laws

No interest liable on the amount paid under the wrong GST head.

Provisional attachment of bank accounts u/s 83 is without authority of law in the absence of pendency of any proceedings u/s 62, 63, 64, 67, 73 or 74

Govt to allow the petitioner to file TRAN-1 either manually or electronically

Granting of discount does not amount to passing on the benefit of tax reduction

Input Tax Credit is not admissible to the applicant on the revised invoices issued by the service provider from the new GST Number

No tax, interest or penalty shall be determined under 129 (3) without giving the person concerned an opportunity of being heard

Business of printing of trade advertisement material with the content provided by the recipient is a composite supply of service. AAR ruling upheld.

GST applicable on mobilisation advance. AAR ruling upheld.

No GST on milk chilling and packaging services

Kasturba Health Society is not an educational institution. They are liable to obtain GST registration.