The respondent assessee was undertaking the laying of railway lines for NTPC. A demand for service tax amounting to about Rs. 16 crores, along with interest and penalty, was confirmed. The case of the revenue was that.Exemption under notification no. 25/2012-ST was only for government or public railway not private railway siding, and It was…

The petitioner was providing 3D map-making services to an entity based in Abu Dhabi. It imported satellite images from the UK. The images were processed and sent to Abu Dhabi via File Transfer Protocol (FTP) (email). It applied for a refund of accumulated input tax credit under Section 54 of the CGST Act, 2017, claiming…

The petitioner provided services of preparation of a Detailed Project Report for the purpose of development of the Metro Rail Project for the City of Surat, Gujarat. The said service was exempt from GST. However, the petitioner paid GST on the same under 'mistake of law. The payment was made in August 2017. The petitioner…

The petitioner is a former director of a company. He had resigned. His account came to be attached under Section 83 of the CGST Act by the State Tax Officer for alleged pending dues of the company. The attachment was challenged by way of writ. It was contended that attachment under section 83 can be…

The petitioner was selling areca nuts from Karnataka to customers based in Delhi. The conveyance was intercepted, and proceedings under section 129 were initiated on the basis that there was no E-way Bill. However, the confiscation order came to be passed under section 130 of the CGST Act, 2017, on the ground that the goods…

The petitioner is a works contractor. Refund claims were filed. Refund orders were passed against the petitioner. Appeals were filed before appellate authority. The appellate authority allowed the appeals (partly in some cases). However, form APL-04 was either not uploaded online or the incorrect form was uploaded. Due to which, the original authority did not…