Case Laws

100% penalty is not leviable when the show cause notice is issued under Section 73 of the CGST Act

Appellate Authority has no power to remand a case to the Adjudicating Authority

Goods should not be detained under section 129 solely based on under-valuation

18% GST rate applicable for hiring of electrical equipment, air conditioning systems, and fire safety installations installed in a building

No advance ruling can be given on question raised by the applicant about 'State Tax due', which is related to RIPS Scheme, 2019 of Government of Rajasthan

Classification of goods and services for the consideration charged from the customers for supplying aggregates and recovering royalty charges

During the period 01.02.2018 to 31.03.2018 the requirement of e-way bill under U.P. GST Act read with Rules framed thereunder was unenforceable

GST is leviable on the export and supply of pre-packaged and labelled rice, irrespective of whether it is for domestic sale or export

Tax authority to consider the hardcopy of shipping bills while processing refund of accumulated ITC

During Audit under section 65, the proper officer may initiate action u/s' 73 or 74 of the CGST Act under Sec 65(7) of the CGST Act