Case Laws

Services of shifting of Transmission Lines on the request of NHAI would be classified under SAC '9986 31' attracting GST @ 18 %

Provisional attachment order u/s 83 ceases to be operative beyond a period of one year

Application is not maintainable due to the absence of proper documents

ITC available on canteen service provided to permanent employees

No order of adjudication should be issued prior to the date of oral hearing

"N.B.S. Crackle" which is an industrial input cannot be classified under "sugar boiled confectionery"

AAR cannot rule on availability of the unutilized ITC of Compensation Cess paid by the Applicant on the purchase of coal

Applicant is eligible to take full credit of GST charged in the tax invoice issued by the supplier, even if a commercial/financial credit note is issued later

Cash-credit facility is not a debt and hence cannot be provisionally attached under Section 83

In face of the tax invoice and the E-way bill produced by the petitioner, the goods cannot be treated as not traceable to a registered dealer