Case Laws

Electricity Regulatory Commissions are not liable for GST on the regulatory fees collected.

SCN on Commission Income: Taxpayer directed to appear before the adjudicating authority

No requirement of separate notification for cross-empowerment u/s. 6(1)

GST on supplying fitted assets on hire

No GST on manpower services provided to the Public Health Engineering Department (PHE) of the Government of West Bengal for the "Jal Jeevan Mission"

Period from March 1, 2020, to February 28, 2022 is excluded, when calculating the limitation for filing refund applications

Taxpayers whose registrations have been cancelled may apply for fresh registration if they meet certain eligibility criteria

Solar power project is a 'composite supply' and a moveable property, attracting 5% GST

Showcause Notices Against Online Gaming Companies stayed

Taxpayer is not required to access the GST portal to receive electronic notices after the cancellation of their registration