Case Laws

Environmental Initiatives and Carbon Credit Trading Services are not Support services to agriculture, forestry, fishing, animal husbandry

If a subsidy by a third party is directly linked to a discount offered on a supply, the value of such subsidy will be included in the "transaction value"

Services provided in relation to admissions to foreign universities are not exempt from GST

GST leviable on AAI-Adani concessionaire pact for Thiruvananthapuram airport

Goa Cess Act, which levies a cess on mineral ore and coal being transported through the State of Goa, is constitutionally valid and is not subsumed by the GST laws

18% GST on differential dealer margin provided by the petroleum companies to its retail dealers

GSTR-3B, 2A mismatch: Matter remanded to the assessing authority to reconsider the petitioner’s case in light of the circular 183/15/2022

Where statutory appeal process u/s 107 can be explored, petitioner ought to have filed an appeal, instead of approaching this Court

Notice must be served on the petitioner before the truck is seized u/s 129

Rectification u/s 161 cannot be by way of a long-drawn reasoning, which would tantamount to rewriting the earlier decision