Case Laws

Supply of coaching service along with supply of goods/printed material/test papers, uniform, bags and other goods is a composite supply and their principal supply is coaching services.

Advance ruling appeal rejected as appellant did not fulfill the pre-requisite of payment of the required fee for filing the appeal as per Section 100(3) read with Rule 106(1) of the CGST Act, 2017

Advance ruling appeal rejected as the appellant had not fulfilled the prerequisite of payment of the required fee for filing the appeal

Penalty reduced to Rs 10,000/- as there is no allegation of tax evasion

Imposition of interest for the period when the GSTIN is cancelled is unjustified

AAAR cannot review AAR decisions made under Section 104 of the CGST Act

Clear float glass is to be classified under tariff sub-heading '7005 29'

Registration cancellation order u/s 29(2)(e) must specify the details of the alleged fraud or misstatement

No ITC available on the differential IGST paid post on-site audit by customs authorities

If an application is complete in terms of Sub-rule (2), (3) and (4) of Rule 89 of the CGST Rules, the same cannot be rejected