Case Laws

Export of Pre-packaged and Labelled Shrimps up to 25 kg Attracts GST

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

Trading of Emission Permits (PM-Permits) is a Supply of Goods Taxable at 12% GST

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

Cases involving fraudulent ITC availment cannot be adjudicated in a summary writ proceeding.

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

Provisional Attachment Quashed, Summons Under Section 70 is Not 'Initiation of Proceedings' Under Section 83

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

Retrospective cancellation unsustainable if the SCN failed to propose it.