Case Laws

Corpus/Sinking Fund collected by Resident Welfare Associations (RWAs) is subject to GST

No Premature Shift to Section 130: GST Authority Must First Conclude Section 129 Proceedings

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

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

Appeal directed for Goods Detention Where Consignor Disputed Transaction

Demands cannot be higher than what is specified in the notice

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

GST Applicable to Construction Services Despite Pre-GST Agreement

Refunds cannot be credited to Electronic Credit Ledger of a closed business

IGST Refund for Services Exported by IDP Education Subsidiary, Rejecting "Intermediary" Classification