Case Laws

Notification 56/2023-CT that extended the timeframe for passing orders u/s 73(9) is ultra vires Section 168A of CGST Act

Royalty is not classified as a tax but rather as a contractual consideration paid by a mining lessee to a lessor for the right to extract minerals

Fresh adjudication ordered as the taxpayer failed to check the order on the GST portal due to registration cancellation

Notification 56/2023 extending the deadline for issuance of order u/s 73(9) without any recommendation from the GST Council is a violation

Delay in filing return beyond the statutory period prescribed under Section 62(2) is condoned

Applicability of GST on deposit works related to electricity infrastructure

No GST on either intra-state or interstate supplies of electrical energy

No GST on flying training services provided by NFTI to trainees aiming to obtain Commercial Pilot Licenses

GST on hostel accommodation services

Penalties levied by RBI for statutory violations and contractual non-performance are NOT taxable under GST