Case Laws

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

If a subsidy by a third party is directly linked to a discount offered on a supply, the value of such subsidy will be included in the "transaction value"

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

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

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

GST Tax Rate on Rental / Leasing Charges for Industrial Equipment

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

Delay in GST Appeal Despite Statutory Bar Condoned Due to Taxpayer's ill-health

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

Mere non filing of returns does not warrant retrospective cancellation of registration