Case Laws

Penalty u/s 129 not leviable for E-Way Bill expiry due to driver’s unplanned detour

Royalty is not classified as a tax but rather as a contractual consideration paid by a mining lessee to a lessor for the right to extract minerals

Notification 56/2023 extending the deadline for issuance of order u/s 73(9) without any recommendation from the GST Council is a violation

Fresh adjudication ordered as the taxpayer failed to check the order on the GST portal due to registration cancellation

Delay in filing return beyond the statutory period prescribed under Section 62(2) is condoned

Applicability of GST on deposit works related to electricity infrastructure

No GST on flying training services provided by NFTI to trainees aiming to obtain Commercial Pilot Licenses

No GST Registration cancellation for periods where returns are filed.

No GST on either intra-state or interstate supplies of electrical energy

Applicability of GST exemptions for services provided to the Maharashtra Jeevan Pradhikaran (MJP) in relation to the Jal Jeevan Mission