Case Laws

Environmental Initiatives and Carbon Credit Trading Services are not Support services to agriculture, forestry, fishing, animal husbandry

Mangala Borosan and Mangala G1 are classifiable under HSN '2833 29 90'. AAR ruling upheld.

While Section 75(5) allows for up to three adjournments if sufficient cause is shown, it is not mandatory for the proper officer to grant three adjournments

Notified Area Authority, Vapi, does not qualify as either a "local authority" or a "governmental authority"

Mango pulp would attract a GST rate of 12% from 1st July 2017

Provisional attachment of property cannot be done once an appeal is filed and pre-deposit is made under Section 107(7)

Extraordinary jurisdiction under Article 226 of the Constitution cannot be invoked when alternate remedies have not been availed within the stipulated period

GSTR 2A Vs 3B mismatch: Matter remanded for reconsideration with the taxpayer required to remit 10% of the disputed tax demand

Taxpayer is under an obligation to monitor the GST portal on an ongoing basis

Liability imposed on the taxpayer without taking into consideration documents on record such as the GSTR 9C. Matter remanded for fresh consideration.