![GST Liability in Construction JDA Arises Only Upon Transfer of Possession or Rights, Not on Execution of Agreement: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/04/500x300_2084070-gst-liability-non-payment-short-payment-tax-on-outward-supplies-madras-hc-reasonable-opportunity-pre-deposit-taxscan.webp "GST Liability in Construction JDA Arises Only Upon Transfer of Possession or Rights, Not on Execution of Agreement: Bombay HC [Read Order]")
GST Liability in Construction JDA Arises Only Upon Transfer of Possession or Rights, Not on Execution of Agreement: Bombay HC [Read Order]
In a recent ruling, the Bombay High Court ruled that GST liability in a construction joint development agreement (JDA) arises only upon the...
![Market Leasing by Panchayat is a Constitutional Function, not Supply of Goods/Services under GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/250x150_2082104-2073191-income-tax-aar-taxscan.webp "Market Leasing by Panchayat is a Constitutional Function, not Supply of Goods/Services under GST: AAR [Read Order]")
![Cash Ledger Deposits by Liquidator Amounts to Valid Payment Despite Non-Filing of GST Returns: Madras HC quashes ₹1.02 Crore Demand [Read Order]](https://images.taxscan.in/h-upload/2025/08/12/250x150_2076090-cash-ledger-deposits-cash-ledger-cash-ledger-deposits-by-liquidator-amounts-taxscan.webp "Cash Ledger Deposits by Liquidator Amounts to Valid Payment Despite Non-Filing of GST Returns: Madras HC quashes ₹1.02 Crore Demand [Read Order]")
![GST Liability on Transportation Services to TASMAC: Madras HC Set Aside for Ignoring Reverse Charge Provision in Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/250x150_2055825-year-invoice-rcm-supplies-unregistered-supplier-financial-year-availment-of-itc-gst-council-taxscan-1.webp "GST Liability on Transportation Services to TASMAC: Madras HC Set Aside for Ignoring Reverse Charge Provision in Order [Read Order]")
Can Businesses Get Cash Refunds for Transitional CENVAT Credit Reversals? Supreme Court to Decide [Read Judgement]
The Supreme Court of India is set to examine whether the reversed transitional CENVAT credit, which was previously carried forward under GST, can be refunded in cash, following an appeal filed by...
![Can Businesses Get Cash Refunds for Transitional CENVAT Credit Reversals? Supreme Court to Decide [Read Judgement]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051856-businesses-get-cash-refunds-cash-refunds-cash-refunds-for-transitional-cenvat-credit-taxscan.webp "Can Businesses Get Cash Refunds for Transitional CENVAT Credit Reversals? Supreme Court to Decide [Read Judgement]")
Goods Supplied Under Fraudulent Order Without Payment: AAR Rules GST Still Applicable on Issued Invoices [Read Order]
The Gujarat Authority for Advance Ruling ( AAR ) held that Goods and Services Tax ( GST ) is payable on goods supplied under a fraudulent order, even if no payment is received from the recipient. ...
![Goods Supplied Under Fraudulent Order Without Payment: AAR Rules GST Still Applicable on Issued Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-liability-AAR-Rules-GST-Payment-Taxscan.jpg "Goods Supplied Under Fraudulent Order Without Payment: AAR Rules GST Still Applicable on Issued Invoices [Read Order]")
No GST Liability under Entry 5B for Development Agreements Without TDR/FSI Transfer: Bombay HC [Read Order]
In a recent decision, the Bombay High Court held that GST is not leviable under Entry 5B of the GST Notification on development agreements that do not involve a transfer of Transferable Development...
![No GST Liability under Entry 5B for Development Agreements Without TDR/FSI Transfer: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Liability-GST-Liability-Under-Entry-5B-5B-for-Development-Agreements-Development-Agreements-taxscan.jpg "No GST Liability under Entry 5B for Development Agreements Without TDR/FSI Transfer: Bombay HC [Read Order]")
Post-Sale Discounts allowed u/s 15(3) of GST Act: Bombay HC in Interim Relief to Hindustan Coca-Cola [Read Order]
The Bombay High Court has made a preliminary observation that Post-Sale Discounts are allowable under section 15(3) of the Goods and Services Tax Act, 2017 in a case pertaining to alleged...
![Post-Sale Discounts allowed u/s 15(3) of GST Act: Bombay HC in Interim Relief to Hindustan Coca-Cola [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Post-Sale-Discounts-GST-Act-Bombay-HC-Interim-Relief-Coca-Cola-taxscan.jpg "Post-Sale Discounts allowed u/s 15(3) of GST Act: Bombay HC in Interim Relief to Hindustan Coca-Cola [Read Order]")
GST Paid Voluntarily before Issuance of Demand Order: Madras HC Calls it Ex Parte, Sets aside Orders [Read Order]
In a recent ruling, the Madras High Court quashed GST (Goods and Services Tax) demand orders, terming them "ex parte." The court observed that the taxpayer had voluntarily paid the GST liability...
![GST Paid Voluntarily before Issuance of Demand Order: Madras HC Calls it Ex Parte, Sets aside Orders [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Madras-High-Court-GST-Demand-Order-Ex-Parte-taxscan.jpg "GST Paid Voluntarily before Issuance of Demand Order: Madras HC Calls it Ex Parte, Sets aside Orders [Read Order]")