Case Laws

No ITC on Motor Vehicles purchased for Automobile Benchmarking Service

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries

State GST authorities cannot issue SCN after CGST proceedings had begun on the same matter

Transfer of title within the FTWZ does fall under Schedule III, therefore non-taxable

GST law mandates a maximum of three personal hearings

Slack adjusters used in the braking system of Buses and Trucks are classifiable as Parts and accessories of motor vehicles

Condonation of delay in filing appeal: Department must show leniency in procedural aspects where genuine difficulties exist

Secretary of Society cannot be held liable for Society's tax dues as Society is not an ‘Association of Persons’ u/s 2(84) of CGST Act

Section 107 does not exclude the applicability of Section 5 of the Limitation Act, 1963

GST liability to be discharged individually in each state for works contract executed in two states