Case Laws

Demands cannot be higher than what is specified in the notice

Appeal directed for Goods Detention Where Consignor Disputed Transaction

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)

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

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

Section 4 of the IGST Act creates an automatic cross-empowerment