Case Laws

Imposition of GST on the royalty payments made by the taxpayer for a quarry lease: Coercive action stayed

Order quashed as date of personal hearing, time of personal hearing and venue of personal hearing were not indicated

Classification dispute: Taxpayer should pursue an appeal rather than seeking extraordinary relief under Article 226 of the Constitution

No case for intervention by the court as the e-way bill relied by the petitioner for transportation of the car is contrary to the Invoice–cum–Bill of Supply

ISD credit denial: Matter remanded for reevaluation

No requirement of separate notification for cross-empowerment u/s. 6(1)

SCN on Commission Income: Taxpayer directed to appear before the adjudicating authority

Electricity Regulatory Commissions are not liable for GST on the regulatory fees collected.

GST on supplying fitted assets on hire

No GST on manpower services provided to the Public Health Engineering Department (PHE) of the Government of West Bengal for the "Jal Jeevan Mission"