Case Laws

Penalty u/s 129 not leviable for E-Way Bill expiry due to driver’s unplanned detour

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

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

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

Applicability of GST on deposit works related to electricity infrastructure

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

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

18% GST on construction and licensing of commercial space adjacent to Airport Metro Station

GST on "Technical Consultancy for Project Development and Management Support Services" provided to the Maharashtra Jeevan Pradhikaran (MJP) in connection with the Jal Jeevan Mission