Case Laws

Offences under the Act are bailable and non-cognizable except for the offence under Section 132(5)

No job work when manufacturing of gases is not being done at Job-worker's plant. AAR ruling upheld.

WCS provided by way of construction of non-commercial establishments to Gov Authority attracts 18% GST w.e.f 1.1.22

Cancellation Of GST Registration Affects Right To Livelihood, Writ Petition Is Maintainable

Recovery of tax u/s 79 without issuance of section 74(1) Notice is not in accordance with law

Value of diesel, provided by the customer to the trucks is not required to be added to the freight charged by the Applicant

If the passenger is not registered under GST and avails transportation service, place of supply would be the place where the passenger embarks or starts his journey.

The word ‘may’ in Rule 9(4) only refers to the discretion to reject and not to blatantly violate the principles of natural justice

No change in GST with effect from 1.1.2022 on composite supply of works contracts supplied by way of construction, erection, commissioning, or installation of original works pertaining to railways.

Fake ITC issue: Bail allowed on Deposit of 10% of disputed Tax