Case Laws

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

Matter remanded as the order is a non-speaking order

Nominal recoveries made from the employees who are provided food in the factory canteen would be considered as a “Supply”

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.