Case Laws

GST Tax Rate on Rental / Leasing Charges for Industrial Equipment

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

Adjudication of notices i.r.o Recovery on Royalty to be held in abeyance until resolved by SC Constitution Bench

Mere non filing of returns does not warrant retrospective cancellation of registration

Registration Cancellation: Taxpayer has to be diligent in availing alternate remedies within the stipulated time

HC cannot interfere in disputes revolving around the classification of services

Writ petition not admissible when a detailed order considering the petitioner’s reply along with PH is passed by the Revenue Department

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service

ITC is available on roof solar plant as it qualifies as plant and machinery and is not considered an immovable property

Disputes related to the adequacy of evidence cannot be addressed in proceedings under Article 226 of the Constitution