VARDAN ASSOCIATES PVT. LTD. vs ASSISTANT COMMISSIONER OF STATE TAX CENTRAL SECTION

The Supreme Court examined whether the appellant, a registered company under the CGST and WBGST Acts, was liable for tax or compliance issues related to its work contracts for GAIL, particularly concerning the transportation and mobilization of machinery across states. The High Court dismissed the writ petition filed by the appellant challenging certain tax or procedural orders. The Court analyzed the facts surrounding the appellant's operations, registration, and interstate work, ultimately upholding the previous orders against the appellant, emphasizing the importance of compliance with GST laws in interstate transactions.