Case Laws

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

Discrepancies between delivery challan and E-way bill suggests an intention to evade tax. Penalty u/s 129 upheld.

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.

Assignment of leasehold rights does not constitute a taxable supply of goods or services

GST appeal availability u/s 107 doesn’t bar revision u/s 108

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

GST on Leasehold Rights quashed. Case remanded.

No penalty u/s 129 for failure to provide full details of the supplier in the e-way bill

SCN quashed for not considering Pre-SCN reply