Case Laws

Supplies from bonded warehouse to foreign-going and Indian defense vessels are neither supply of goods nor services.

Supply of MHADA-reserved Flats after OC is Taxable Works Contract Service, Valued at Open Market Price

Order-in-Original Quashed for Denial of Effective Hearing and Undue Haste

Biodegradable Bags are Taxable at 5% if Certified as Biodegradable

Zero-Rated Supply 'Authorized Operations' Requirement Not Applicable to Pre-October 2023 Transactions

Consolidated Show Cause Notice under Section 74 CGST Act for Multiple Financial Years Impermissible

Section 129(3) Timelines for GST Detention Notices and Penalty Orders are Directory, Not Mandatory

Interim Protection Granted Against GST Demand for Alleged Intermediary Services, Petitions Admitted

Outdoor Catering Services are Mandatorily Taxed at 5% Without ITC, Not 18% With ITC

Composite Show Cause Notice Combining Multiple Sections and Periods Prima Facie Not Sustainable