Case Laws

₹1.36 Crore Penalty for Tax demand of ₹25000: Matter remanded for fresh consideration

Recovery proceedings under Section 78 of the CGST Act must be initiated by the Principal Commissioner and not State Tax Officer

Appeal rejected due to incomplete fee payment

Order passed subsequent to demise of registered tax payer, is unenforceable

Applicant must have a specific maintenance contract to qualify as a MRO service provider

Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav etc cooked and sold out without a brand name falls under restaurant sales taxable @5% or 18%

Packed halwa does not qualify as "Namkeens" attracting 5% GST

Renting vehicles without operators falls under SAC '9973 11' attracting 18% GST

'Recron Filled Baby Net Bed' is classifiable as a Mattress, attracting 18% GST

ITC in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees is available