Case Laws

GST paid during an investigation shall be treated as amount paid "under protest"

Reverse charge applicable on procurement of renting of immovable property services from an SEZ developer by an SEZ unit

12% GST on work contract services supplied by Sub-Contractor to main Contractor for Construction of Roads

GST on Auto Rickshaws services booked through the e-commerce platform challenged

High Court ruling that "GSTR-3B is NOT a return required to be filed under Section 39 of the CGST Act" is set-aside.

Plant & machinery and machine foundation are eligible for ITC

Officers penalised for harassing the assessee while granting Registration

GST leviable on contributions received by a club from the members for expending the same for meetings and other petty administrative expenses

GST on the activity of surface coating on new/used goods

Parts of diesel marine engine or genset supplied to the Indian Navy are chargeable to 5% GST