Case Laws

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

Agreeing to transfer one’s leasehold rights attracts GST

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

GST Levy on Environmental Cess stayed

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

Section 54(3) does not restrict the refund in cases where the input and output supplies are the same

Taxpayer cannot be coerced to deposit tax

When an adverse decision is contemplated, opportunity for PH should Be provided u/s 75(4), even if not requested

GST is payable on the transfer of leasehold rights

Involuntary reversal of ITC during the search needs to be refunded to the taxpayer