Case Laws

Sterilization Reels and Pouches are classifiable under HSN '3923 90 90' attracting 18% GST

Benefit of amnesty provided under Notf No. 53/2023 would be available in cases of appeals filed against orders passed at least 3 months prior to the date of issuance i.e., 2-11-2023

SCN proposing registration cancellation must assign specific reasons as to why the registration is proposed to be cancelled

Disclosure of order sheets and search warrants during ongoing investigations could prejudice the process and reveal sensitive information about informants

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax

MICL Realty LLP guilty of profiteering for not passing on the benefit of ITC

Important factors to be included in the definition of Residential Dwelling is the purpose for which the dwelling is put to use and the length of stay intended by the users

Advance ruling cannot be given regarding the correction of mistakes in filing FORM GSTR-1

Stadiometer and Infantometer are diagnostic medical equipments covered under HSN '9018 90 19' attracting 12% GST

Rule 89(4) allows ITC Clubbing for two financial periods for a refund