Case Laws

Notification 56/2023 - CT Invalidated, Cases Remanded for Fresh Adjudication

"Parts of Car Seats" Taxable at 18% GST, Not 28%

Generating Part-B of an E-way bill is not a mere formality but a mandatory condition

GST Not Payable on Transfer of GIDC Leasehold Rights. Transfer of Leasehold Rights as Immovable Property upheld.

Authorities must issue a reasoned final order u/s 129(3), even if the taxpayer voluntarily pays the demanded tax to secure release of goods

Interstate Transfer of CGST and IGST Credit Allowed on Company Merger

Taxpayer reply not needed when all necessary details and records are available with the department

Demo Samples are Not 'Physicians' Samples,' ITC Reversal Not Required

GST Demand on Voucher Trading Quashed

GST on Frozen Chicken Depends on 'Institutional' End-User, Not Supply Channel