Case Laws

Mobilization Advance for EPC projects is taxable and the time of supply is the date of receipt of the said advance. AAR ruling upheld.

Transformers are not part of Wind operated Electricity Generator (WOEG). Attract 18% GST. AAR ruling upheld.

No ITC on payments made to acquire leasehold land rights. AAR ruling upheld.

Aorom Herbotech’s herbal cigarettes (Aorom Herbal Smokes) are not medicinal products

Order for the detention of goods issued in Form GST MOV-09 must be passed within the time limit specified u/s. 129(3)

Benefit of late fee waiver under Notification 07/2023 is applicable even if return is filed before cut-off date

Delays arising from the physical filing requirements for appeal u/s. 107 is condoned

GST leviable on manpower supply to Webel Technology as it is not government or local authority

Writ appeal dismissed for non-exhaustion of alternate remedy of appeal

Provisional Attachment of Demat Accounts is invalid if no proceedings had been initiated under the required chapters of the MGST Act