Case Laws

Two wheeler seat covers merit classification under the CTH 87149990 and are taxable at 28% GST

Circular Does Not Override Statutory Provisions

Registration cannot be cancelled without giving an opportunity to be heard

Shalwak Infrabulls not guilty of profiteering as the benefit of ITC has already been passed on i.r.o "Shalwak Elite"

Proceedings under Section 129(1)(b) are bad when the owner of the goods comes forward to pay the penalty

Authorities agreeing to consolidate the investigations under a singular agency is not violative of Section 6(2) of CGST Act

Electrically operated vehicles, including two & three-wheeled electric vehicles, fall under HSN code 8301

ITC is required to be reversed even when the destroyed finished goods can be sold as steel scrap in the open market

Refund on services exported by a taxpayer to its foreign subsidiary is allowed

Registration cancellation order lacking clarity and reasoned decision is liable to be quashed