Case Laws

GST Payments Credited to E-Cash Ledger Are Valid Even Without GSTR-3B Filing During Liquidation

Supply of cattle feed for direct use qualifies for exemption. Supply meant for further processing into other products does not qualify for exemption

Bangalore Metro Rail Corp. is Not a "Governmental Authority," GST Exemption Denied

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

Cotton Seed Cattle Feed Not Exempt as Prepared Fodder; Taxable as Oil-cake Residue

Interest on Delayed GST Refunds under Section 56 Is Automatic and Statutory

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

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

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

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