Case Laws

New World Realty LLP profiteered by not passing on the benefit of additional ITC available to their buyers

Exemption on services provided in affiliation with Gujarat University for providing education for degree courses. Case Remanded to AAR.

‘Flavoured milk’ is classifiable under HSN 2202 99 30 as a “beverage containing milk”. AAR ruling upheld.

Hard copy of reply to the show cause notice should be considered by the dept

Tax/penalty u/s 129 cannot be imposed merely on the basis of expiry of e-way bill and without proving the intention to evade the tax.

Plantation of mangrove seeds and seedlings in coastal areas falls under SAC 9994(Env. Protection Services) attracting 18% GST

Liability of interest u/s 50 cannot be raised without initiating any adjudication proceeding either under Section 73 or 74

Bank attachment notice in DRC-13 without proper adjudication cannot be sustained

E-filed appeal cannot be rejected merely on the basis that certified copy of the order isn't submitted within the prescribed period.

Composite supply of service by way of milling of food grains into flour for distribution under PDS is eligible for exemption