Case Laws

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

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

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

Devendra Kumar Singh Vs State of U.P
High Court - Allahabad
Writ Petition

Legal representatives must be notified before determining any tax liability against the deceased

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

Srinivas Traders Vs Assistant Commissioner of State Tax
High Court - Andhra Pradesh
Writ Petition

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

May 6, 2025

Vibhuti Tyres Vs State of U.P. and Another
High Court - Allahabad
Writ Petition

Demands cannot be higher than what is specified in the notice

May 6, 2025

Tvl. Crimson Dawn Apartment Owners Welfare Association ., In re
Authority for Advance Ruling - Tamil Nadu
Advance Ruling

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

May 6, 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

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