Case Laws

Affiliation fees are statutory fees collected in discharge of the University’s public functions and are not commercial transactions attracting GST

No GST on Supplies By Clubs/Associations To Members

Clarity on penalty powers under rule 86B & Section 129 sought

Service of notices and orders through GST portal is a valid mode of service

GST on development rights under a revenue sharing arrangement : Interim stay granted

Right to cross-examine is not absolute, taxpayer should exhaust appellate remedies

Assessment order cannot be passed before a notice for non-filing (under Section 46) is issued

Minor errors in the E-Way bill number (one or two digits) should not result in proceedings under Section 129 of the CGST Act

Private Development Agreement Without Statutory TDR/FSI Outside Scope of Entry 5B of Notification 2/2019 - CT(Rate)

Section 161 mandates a personal hearing when rectification adversely impacts the taxpayer