Case Laws

Two wheeler seat covers merit classification under the CTH 87149990 and are taxable at 28% GST

Re-gasifying LNG owned by GST registered customers amounts to Job Work attracting 12% GST

Recovery of subsidised value from employees for providing canteen facility will amount to 'supply'

Registration cannot be cancelled without giving an opportunity to be heard

Recovery of subsidized value from employees for providing canteen facilities would amount to 'supply'

Basic Customs Duty (BCD), Countervailing Duty (CVD), and Special Additional Duty (SAD) can't be claimed as ITC

PH is mandatory when an adverse decision is contemplated

Circular Does Not Override Statutory Provisions

Shalwak Infrabulls not guilty of profiteering as the benefit of ITC has already been passed on i.r.o "Shalwak Elite"

Proceedings under Section 129(1)(b) are bad when the owner of the goods comes forward to pay the penalty