Case Laws

Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed

Limitation period for filing appeal u/s 107 must be counted in calendar months (3 months and 1 month) rather than days (90 days and 30 days)

Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts

Turnkey EPC contract is an indivisible contract where services and goods are intrinsically linked

Fake ITC Case: Bail granted with strict conditions

GST provisions do not impose vicarious liability on employees for a company’s tax liabilities. HC ruling upheld.

Services to the Gujarat Panchayat Service Selection Board (GPSSB) and the Gujarat Public Service Commission (GPSC) do not qualify for exemption

Instant mix flours merit classification at HSN '2106 90' attracting 18% GST. AAR ruling upheld.

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply". AAR ruling upheld.

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'. AAR ruling upheld.