Case Laws

GST Implications for Hotel-cum-Shopping-Multiplex Project on Leased Land

When there was no response from the tax payer to the notice uploaded in the portal, the Officer should send the notice through RPAD

Sugar cess is a duty of excise and not a mere fee. CENVAT credit of the same is allowed

Bank Account cannot be attached without a confirmed tax liability and necessary evidence

Show cause notice be issued prior to any demands for refund recovery

Appeal directed for Goods Detention Where Consignor Disputed Transaction

Demands cannot be higher than what is specified in the notice

Order remanded for fresh consideration subject to SC ruling on GST Notifications 9/2023(CT) and 56/2023 (CT)

Corpus/Sinking Fund collected by Resident Welfare Associations (RWAs) is subject to GST

Supply of frozen meat to hospitality sector attracts GST due to non-compliance with labelling and sales methodology