Case Laws

Flavored Milk classifiable under HSN '0402 9990' attracting 5% GST

Willfully avoiding registration and payment of dues attract penalty

Fake ITC Case: Bail granted with strict conditions

Railway projects qualify for 12 per cent, whether executed for the Indian Railways, RVNL, or any other entity involved in railway infrastructure development.

Separate GST orders should be issued for each year, even if a Composite SCN is issued

Recovery made pending adjudication is required to be refunded with interest. Single judge ruling upheld.

Seizure of cash is illegal if it does not constitute part of the stock in trade

Input Tax Credit Denial: Matter remanded with instructions to consider circular 183

Demand Order set-aside due to improper service of notice

GST provisions do not impose vicarious liability on employees for a company’s tax liabilities. HC ruling upheld.