Case Laws

Dharmaraju Ragul ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Leasing a goods carriage to a Goods Transportation Agency (GTA) is exempt

May 8, 2025

Garg Candle Works Vs Commissioner
High Court - Delhi
Writ Petition

Non-filing of GST returns following a cancellation application does not constitute adequate grounds for a retrospective cancellation of the registration.

May 7, 2025

Tvl Sakthi Murugan Lorry Service Vs Deputy State Tax Officer
High Court - Madras
Writ Petition

When there was no response from the tax payer to the notice uploaded in the portal, the Officer should send the notice through RPAD

May 7, 2025

Sunanda Enviromental International Private Limited ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

GST on Jal Jeevan Mission Contracts: Pure vs. Composite Services

May 7, 2025

Om Prakash Mahawar ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

GST Implications for Hotel-cum-Shopping-Multiplex Project on Leased Land

May 7, 2025

Sunshell Power ., In re
Authority for Advance Ruling - West Bengal
Advance Ruling

Contract for erecting, commissioning, and installing a rooftop solar power plant for Indian Railways is a composite supply

May 7, 2025

Commissioner of CGST & Central Excise Vs Diamond Beverages Pvt. Ltd
High Court - Calcutta
Appeal

Sugar cess is a duty of excise and not a mere fee. CENVAT credit of the same is allowed

May 7, 2025

Power Engineering (India) Private Ltd Vs Union of India
High Court - Bombay
Writ Petition

Show cause notice be issued prior to any demands for refund recovery

May 6, 2025

Fairmacs Shipstores Private Limited ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

Supply of frozen meat to hospitality sector attracts GST due to non-compliance with labelling and sales methodology

May 6, 2025

Korea Marine Transport Co Ltd Vs Sales Tax Officer
High Court - Delhi
Writ Petition

Order remanded for fresh consideration subject to SC ruling on GST Notifications 9/2023(CT) and 56/2023 (CT)

May 6, 2025

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