Case Laws

Petitioner allowed to file GST TRAN-1 form to avail transitional credit in terms of circular 180/12/2022

Rejection of well delayed filing of appeal is justified as respondents adhered to the provision of Section 169

Advance Ruling Authority should not admit the application when investigation has already been commenced prior to filing of an application

‘Raula Gundi’ is nothing but Chewing Tobacco (without lime tube) attracting 28% GST, 160% cess

No exemption on pre and post examination services provided on sub-contract basis.

AAR can decide on determination of place of supply if such determination is linked with the liability to pay tax. Matter remanded.

Parts & accessories of hearing aids are covered under HSN '9021 9010' attracting 18% GST. AAR ruling upheld.

Writ Petition prior to the adjudication for quashing the SCN is premature

Merely use of expression "mens rea" does not amount to concluding that there was a willful attempt to evade the payment of tax

Petitioner allowed to submit the physical application for restoration of the registration cancelled u/s 29(1)