Case Laws

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

Contract for erecting, commissioning, and installing a rooftop solar power plant for Indian Railways is a composite supply

Legal representatives must be notified before determining any tax liability against the deceased

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

Demands cannot be higher than what is specified in the notice

Appeal directed for Goods Detention Where Consignor Disputed Transaction

No Premature Shift to Section 130: GST Authority Must First Conclude Section 129 Proceedings

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

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

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