Case Laws

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

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

Agreeing to transfer one’s leasehold rights attracts GST

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

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

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

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

GST Levy on Environmental Cess stayed

Section 54(3) does not restrict the refund in cases where the input and output supplies are the same

Taxpayer cannot be coerced to deposit tax during a search