Case Laws

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

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

Aircrafts are classifiable under CTH 8802 & will attract GST 5%

GST Levy on Environmental Cess stayed

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

Taxpayer cannot be coerced to deposit tax

GST is payable on the transfer of leasehold rights

Taxpayer cannot be coerced to deposit tax during a search

SCN proposing registration cancellation must provide clear reason for the proposed cancellation