Case Laws

Ahmedabad Janmarg Ltd. is not a Local Authority u/s 2(69), liable to pay GST on security services under RCM. AAR ruling upheld.

Agreeing to transfer one’s leasehold rights attracts GST

IGST Refund: Order passed by the court is binding on the authorities

Proper officer to issue summary of the notice and demands electronically in FORM GST DRC-01 & FORM GST DRC-02 as expeditiously as possible

Benefit of GST appeal amnesty notification extended to order passed after 31.3.2023

Aircrafts are classifiable under CTH 8802 & will attract GST 5%

GST Levy on Environmental Cess stayed

Appeal filed with ten percent pre-deposit from the Electronic Credit Ledger is maintainable

Taxpayer cannot be coerced to deposit tax

GST is payable on the transfer of leasehold rights