Case Laws

Taxpayer cannot be coerced to deposit tax during a search

GST is payable on the transfer of leasehold rights

Petitioner's right to claim refund should not be forfeited due to an attempt to amend its option under Section 16(3) of the IGST Act

Voluntary deposit made under section 73(5) can be treated as pre-deposit under Section 107(6) of the CGST Act

No GST on Solid Waste Management services provided by Cooperative Society

Penalty Imposition under Section 129(3) is not automatic

Penalty is invalid if the terms of SCN are complied with

Writ dismissed as the petitioner has already availed the statutory remedy

Period for filling the appeal can be extended by the Appellate Authority as the provisions of the Limitation Act, particularly Section 5, are attracted to appeals filed under the GST regime

5% GST rate on sale of land and duplex constructed on same land on execution of two separate Agreements