Case Laws

Mangala Borosan and Mangala G1 are classifiable under HSN '2833 29 90'

Challenge against the 2nd proviso to Section 16(2) shall not impede the ongoing proceedings

Franchisee of Subway India Private Limited guilty of profiteering for not passing on the benefit of rate reduction

Benefit of amnesty provided under Notf No. 53/2023 would be available in cases of appeals filed against orders passed at least 3 months prior to the date of issuance i.e., 2-11-2023

SCN proposing registration cancellation must assign specific reasons as to why the registration is proposed to be cancelled

Sterilization Reels and Pouches are classifiable under HSN '3923 90 90' attracting 18% GST

Stadiometer and Infantometer are diagnostic medical equipments covered under HSN '9018 90 19' attracting 12% GST

Rule 89(4) allows ITC Clubbing for two financial periods for a refund

Advance ruling cannot be given regarding the correction of mistakes in filing FORM GSTR-1

Disclosure of order sheets and search warrants during ongoing investigations could prejudice the process and reveal sensitive information about informants