Case Laws

'Jac Olivol Herbal Body Oil' is a cosmetic under HSN 3304

ATS Township Pvt. Ltd not guilty of profiteering i.r.o projects other than 'ATS Rhapsody'

Revenue to dispose of the manually filed refund claim application and pay the refund amount with interest

Refund cannot be rejected without providing any reasons.

Pre-deposit for appeal can be made by debiting from the Electronic Credit Ledger

No jurisdiction survives when the foundation of the charge was previously set aside in its entirety in proceedings u/s 130

Refund claim of un-utilized Input Tax Credit (ITC) used in making zero rated supplies of services without payment of IGST is allowed.

Processing of unmanufactured tobacco dust by adding scent would make the resultant product fall under HSN '2401'. AAR ruling modified.

Pearlite Real Properties not guilty of profiteering i.r.o projects other than 'Godrej 24'

Asstt. Excise and Taxation Officer of State Tax is authorized and competent to exercise the powers under Section 129 and 130