Case Laws

ZLD treated water obtained from a ZLD plant, after undergoing the process of ultrafiltration and reverse osmosis attracts 18% GST

‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ fall under HSN '1207 40 90' attracting 5% GST

Nominal deduction from employees' salaries for canteen services does not constitute a 'supply'

ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c). AAR ruling upheld.

Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN '2106 90' attracting 18% GST. AAR ruling upheld.

Penalty imposed due to expired E-Way Bill is quashed as no other discrepancies were found

Bail granted for lack of evidence beyond statements and prolonged detention

Not appropriate to continue provisional attachment when no further action u/s 73/74 is taken post search proceedings

Registration cannot be cancelled with retrospective effect mechanically

Opportunity for response to Show Cause Notice granted as taxpayer's accountant was on maternity leave