Case Laws

GST leviable on AAI-Adani concessionaire pact for Thiruvananthapuram airport

Goa Cess Act, which levies a cess on mineral ore and coal being transported through the State of Goa, is constitutionally valid and is not subsumed by the GST laws

18% GST on differential dealer margin provided by the petroleum companies to its retail dealers

Notice must be served on the petitioner before the truck is seized u/s 129

Rectification u/s 161 cannot be by way of a long-drawn reasoning, which would tantamount to rewriting the earlier decision

Where statutory appeal process u/s 107 can be explored, petitioner ought to have filed an appeal, instead of approaching this Court

GST Tax Rate on Rental / Leasing Charges for Industrial Equipment

Proper officer is bound to afford an opportunity of hearing before passing an adverse decision

Adjudication of notices i.r.o Recovery on Royalty to be held in abeyance until resolved by SC Constitution Bench

Registration Cancellation: Taxpayer has to be diligent in availing alternate remedies within the stipulated time