Case Laws

Activities related to tree plantation and maintenance for environmental preservation are exempt from GST

Tree Plantation and Maintenance by Charitable Trust Exempt from GST

ITC on Construction of Warehouse Denied Post-Finance Act 2025

ITC Refund Allowed for Stereo Systems Used in E-Rickshaws Under Inverted Duty Structure

Unmanufactured Tobacco Repacked in Retail Pouches Classified as Chewing Tobacco Under GST; Demand Limited.

Recovery Notice for GST Dues Against Distinct Company Having Common Director Set Aside for Lack of Proper Procedure

Anticipatory Bail Allowed for GST Offences Punishable Up to Five Years Imprisonment

ITC Ineligible on Firefighting and Public Health Systems Integrated into Factory as Immovable Property

Input Tax Credit Ineligible for Electrical Installations in Factory Expansion as Immovable Property

State GST Authorities Lack Jurisdiction to Initiate Proceedings Against CGST Dealer Without Cross-Empowerment