Case Laws

Construction of Service Apartments will fall under construction service of commercial buildings

Plea for Disclosure of GST Returns Under RTI Quashed: Explicit Prohibition in GST Act and Lack of Public Interest

ITC is not admissible on the compensation cess paid on coal used to generate electricity supplied to the residential township. Single Judge ruling upheld.

Refund of ₹10 Crores Collected During GST Search Ordered Due to Coercion and Lack of Adjudication

Tax Authorities Must Consider Reply Filed Before Final Assessment Order

PIL Seeking Inclusion of Petrol and Diesel Under GST Dismissed. Policy Prerogative of the GST Council

Tapioca Flour classifiable under HSN '2303 10 00' attracting 5% GST

TR-6 Challan is not a valid document for claiming ITC. AAR ruling upheld.

Rule 86-A does not permit the blocking of future credits or "Negative Blocking"

Refund Rejection Based on Limitation Quashed. Exclusion of Deficiency Memo Period Affirmed