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    November 5, 2025 Case Laws GST
    Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines
    November 5, 2025 Case Laws GST
    Penalty under Section 11AC(1)(c) and Section 122(2)(b) set aside for bona fide late reversal of input tax credit
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    Appeal dismissed; objections under Section 47 CPC and stay under Order XXI Rule 29 rejected, award enforcement allowed
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    GST portal uploads authenticated by officer digital key valid without physical signature unless misuse shown; appeal under s.107 CGST permitted
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    GST

    Levy of GST - Tapping/ extraction of Lisa/Resin from reserved...

    Tapping Oleo Resin from Forests by Contractors is a Composite Supply; 5% GST Rate Applies.

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    GSTJanuary 28, 2022Case LawsAAR

    Levy of GST - Tapping/ extraction of Lisa/Resin from reserved forest, van panchayat and civil forest by the selected bidder/contractor - Tapping/ extraction of Lisa/Resin from private (Naap) land on the basis of permit issued by the applicant - The activity by contractor / individual permit holder is a composite supply and supply of goods i.e. Oleo Resin (Lisa) is the principal supply hence GST @ 5 % (2.5% + 2.5%) is payable. - AAR

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