Case Laws

Advance Ruling Application on Procedural Documentation for Material Movement Not Maintainable

Trading of Emission Permits (PM-Permits) is a Supply of Goods Taxable at 12% GST

Dry Lease of Aircraft is Transfer of Right to Use Goods, Taxable at 5% IGST

Cases involving fraudulent ITC availment cannot be adjudicated in a summary writ proceeding.

GST Inspection held lawful as the authorization was given by the Joint Commissioner

Rent Received from Govt. Welfare Hostels Taxable under GST (No Direct Relation to Municipal Functions). AAR ruling upheld.

Provisional Attachment Quashed, Summons Under Section 70 is Not 'Initiation of Proceedings' Under Section 83

Benefit of the amnesty to appeals extended against orders passed after 31.3.2023 but before the notification itself was issued

Forensic Analysis of Advocate's Seized CPU Ordered Under Strict Conditions

Writ Relief Denied in Alleged GST Fraud Case. Petitioner to resort to Statutory Appeal