Case Laws

Electricity licensee's road restoration reimbursement to AMC not taxable supply under GST

Rent Received from Govt. Welfare Hostels Taxable under GST (No Direct Relation to Municipal Functions). AAR ruling upheld.

GST Inspection held lawful as the authorization was given by the Joint Commissioner

Cases involving fraudulent ITC availment cannot be adjudicated in a summary writ proceeding.

Provisional Attachment Quashed, Summons Under Section 70 is Not 'Initiation of Proceedings' Under Section 83

Benefit of the amnesty to appeals extended against orders passed after 31.3.2023 but before the notification itself was issued

Fees for Wetland-to-Dryland Conversion are Subject to GST Under Reverse Charge Mechanism. AAR ruling upheld

Forensic Analysis of Advocate's Seized CPU Ordered Under Strict Conditions

Writ Relief Denied in Alleged GST Fraud Case. Petitioner to resort to Statutory Appeal

Retrospective cancellation unsustainable if the SCN failed to propose it.