Case Laws

GST is not liable to be discharged on the portion of the amount recovered by the applicant from its permanent employees towards the can-teen facilities provided to them

Advance ruling voided as the applicant did not disclose the initiation of the investigation during the application for advance ruling

Appellate authority to reconsider appeal which was rejected because pre-deposit was made through Form GST DRC-03 instead of APL-01

Two wheeler seat covers merit classification under the CTH '8714 10 90' and are taxable at 28% GST

Non-filling of Part-B of the e-way bill without any proof of intention to evade tax cannot lead to the imposition of a penalty u/s 129(3)

Advance ruling application rejected as the taxpayer has already been served notice under Section 73 on the same issue

Belated filing of an appeal to de condoned due to the taxpayer’s illness

Personal hearing under section 75(4) of the CGST Act must be provided before passing any adverse decision

Imposition of penalty at the rate of 200% of the tax payable u/s 129 is highly disproportionate when there is no intention to evade tax

Services of disposal and treatment of Bio Medical Waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022