Case Laws

Jaipur Smart City Limited is a “Governmental Authority”

GST registration to be restored in the interest of returning the taxpayer to the GST fold

Incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’ are liable to GST. AAR ruling upheld.

Supply of a functional Cattle Feed Plant, inclusive of its Erection, Installation and Commissioning is a works contract @ 18% GST. AAR ruling upheld.

Ahmedabad Janmarg Ltd. is not a Local Authority u/s 2(69), liable to pay GST on security services under RCM. AAR ruling upheld.

Benefit of GST appeal amnesty notification extended to order passed after 31.3.2023

Agreeing to transfer one’s leasehold rights attracts GST

IGST Refund: Order passed by the court is binding on the authorities

Proper officer to issue summary of the notice and demands electronically in FORM GST DRC-01 & FORM GST DRC-02 as expeditiously as possible

Appeal filed with ten percent pre-deposit from the Electronic Credit Ledger is maintainable