Case Laws

Sale of assets by the Liquidator does constitute a supply u/s 7. Liquidator is required to obtain GST registration.

Taxpayer entitled to avail ITC in respect of GSTR-3B filed in respect of FYs 2017-18, 2018-19, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021

Rule 36(4) is validly based on other sections of the Act, particularly Section 16, as opposed to Section 43A

Eligibility for GST Benefits Under Amended Section 16(5): Court Directs Assessment Authority to Reconsider Timeliness of Returns

Tax settlement under SVLDRS can be invalidated due to lack of authenticity of the submitted documents

IGST refund cannot be denied for availing higher duty drawback

E-Procurement transaction fee collected on behalf of ITE&C Department of Telangana Government towards online tenders’ results in supply of service. AAR ruling upheld.

ITC is not available on transportation services provided to employees for personal convenience due to lcak of statutory obligation. AAR ruling upheld.

Electricity and water charges bundled with hotel rent are considered a composite supply and are therefore taxable

ITC is required to be reversed even when the destroyed finished goods can be sold as steel scrap in the open market. AAR ruling upheld.