Case Laws

Composite supply involving milling food grains into flour (atta) for PDS is exempt as the value of goods in the supply does not exceed 25% of the total value

Application rejected as the questions raised are found not to be covered under any of the clauses of sub­section (2) of section 97

ITC against inward supply of input/input service used for construction of warehouse cannot be claimed if such construction expenses are capitalized in books

Applicant is not required to take separate registration for each type of business i.e. manufacturing/reselling/providing services carried on from same place of business

Application rejected as the question raised has already been decided by the jurisdictional authority in a prior proceeding while deciding the refund claim

Fair price shop dealer’s commission would be chargeable to GST

Composite supply involving milling food grains into flour (atta) for PDS is exempt as the value of goods in the supply does not exceed 25% of the total value

Assistant Commissioner is not the proper officer to issue SCN for the recovery of a previously granted refund

State govt to transfer the documents to DGGI for investigation

Taxpayers to avail statutory remedies where possible instead of filing writ petitions