Case Laws

Provisional Attachment of Bank Account Set Aside Due to Quashing of Underlying Demand Orders

GST Liability Must Account for Tax Deposited Under Wrong Head

Metalized Yarn/Metallic Yarn (Imitation Zari), classifiable under HSN '5605 00 20' and attracts a concessional GST rate of 5% from July 27, 2023, onwards

Show Cause Notice Quashed: Voluntary Disclosure Prevails Over Section 74 Allegations

Royalty for Mining Lease Classified as Licensing Service for Mineral Use, Taxable at 18% Under RCM

Re-blocking of Input Tax Credit on same grounds beyond one year is unsustainable

Masala Paan Not a Composite Supply, Classified Under HSN '2106 90 99' at 18% GST

Healthcare Services to In-patients Constitute Composite Supply, Room Charges Above Rs. 5000 Taxable

Taxpayer Permitted to Rectify Bona Fide Errors in GSTR-1 and GSTR-3B Returns, Show Cause Notice Quashed

Services provided by Electricity Regulatory commission are statutory in nature (Tribunal) and outside the GST net