Case Laws

GST on Jal Jeevan Mission Contracts: Pure vs. Composite Services

GST Implications for Hotel-cum-Shopping-Multiplex Project on Leased Land

Contract for erecting, commissioning, and installing a rooftop solar power plant for Indian Railways is a composite supply

Legal representatives must be notified before determining any tax liability against the deceased

Sugar cess is a duty of excise and not a mere fee. CENVAT credit of the same is allowed

No Premature Shift to Section 130: GST Authority Must First Conclude Section 129 Proceedings

Order remanded for fresh consideration subject to SC ruling on GST Notifications 9/2023(CT) and 56/2023 (CT)

Demands cannot be higher than what is specified in the notice

Bank Account cannot be attached without a confirmed tax liability and necessary evidence

Show cause notice be issued prior to any demands for refund recovery