Case Laws

Registration to be restored as the petitioner was led to believe that he was not required to file the returns due to zero supplies

Dried coconuts (shelled or peeled) used for human consumption are classifiable under HSN '1203' attracting 5% GST

"Jigarthanda" is "Beverage containing milk" covered under HSN '2202 99 30' attracting 12% GST

Advance ruling cannot be given in relation to a completed supply

Risky exporter tag cannot be perpetually affixed to an exporter

Subsidized deduction made by a company from employees availing food in the factory, would be considered towards "supply"

'Satin Rolls' and 'Taffeta Rolls' with sizes between 19mm to 40mm. are classifiable under tariff heading '5807 10 20'

Petitioner is permitted to revise the incorrectly filed TRAN-1 and TRAN-2 declarations till 30.11.2022

Custom milling of paddy attracts 5% GST

Determination on the issue of leviablity of tax by the court will certainly hamper the entire investigation and is unwarranted