Case Laws

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

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

GST Applicable to Construction Services Despite Pre-GST Agreement

Refunds cannot be credited to Electronic Credit Ledger of a closed business

IGST Refund for Services Exported by IDP Education Subsidiary, Rejecting "Intermediary" Classification

Taxpayers are not required to keep checking the GST portal for notices after their registration is canceled

Section 75(5) allows maximum of three adjournments, it does not guarantee three hearings

Order quashed and remanded for fresh adjudication as taxpayer was unaware of SCN uploaded on 'Additional Notices' Tab

No GST on leasing of rights to collect entry fees for activities related to 'Markets and Fairs'

Enrzi's ITC Claim on IGST for MUEGGE GmbH's Imported Warranty Spares is disallowed