Case Laws

Transformers are not part of Wind operated Electricity Generator (WOEG). Attract 18% GST. AAR ruling upheld.

ITC not available on repair and maintenance services related to DSVs and SPVs because these do not directly contribute to the transportation of goods for which ITC is allowed

Order for the detention of goods issued in Form GST MOV-09 must be passed within the time limit specified u/s. 129(3)

Benefit of late fee waiver under Notification 07/2023 is applicable even if return is filed before cut-off date

Delays arising from the physical filing requirements for appeal u/s. 107 is condoned

Writ appeal dismissed for non-exhaustion of alternate remedy of appeal

GST leviable on manpower supply to Webel Technology as it is not government or local authority

Single Show Cause Notice for Multiple Tax Periods Under CGST/SGST Act is Impermissible

Denial of ITC based on supplier’s default u/s 16(2)(c): Coercive action stayed

Leasing electric vehicles (E-Bikes) without an operator falls under SAC '9971' (financial lease)