Case Laws

Dry Lease of Aircraft is Transfer of Right to Use Goods, Taxable at 5% IGST

GST Inspection held lawful as the authorization was given by the Joint Commissioner

Rent Received from Govt. Welfare Hostels Taxable under GST (No Direct Relation to Municipal Functions). AAR ruling upheld.

Benefit of the amnesty to appeals extended against orders passed after 31.3.2023 but before the notification itself was issued

Forensic Analysis of Advocate's Seized CPU Ordered Under Strict Conditions

Writ Relief Denied in Alleged GST Fraud Case. Petitioner to resort to Statutory Appeal

Retrospective cancellation unsustainable if the SCN failed to propose it.

Inverted Duty Structure: Part of the circular 181 that confines refunds to applications filed before July 18, 2022, is illegal and arbitrary

Services rendered under a bi-partite agreement do not qualify as intermediary services.

Appellate Authority Lacks Power to Remand Case to Adjudicating Authority