Case Laws

E-Way Bill violation: Matter remanded on account of failure to adequately examine the appellants’ conduct and the export nature of the transaction

Show-cause notice should provide a minimum of 30 days to file a reply

Coal rejects are to be classified under HSN 2701 and are taxable at 5% GST Rate along with Comp. Cess (Rs. 400 PMT)

Registration is required in the state where the applicant is required to maintain suitable structures with sufficient degree of permanence

Cotton Seed (Banaula) is not eligible for exemption from payment of GST on GTA services

No ruling can be given where the requisite fee for filling Advance Ruling application is not paid in full

GST on Works contract services executed to various departments of Government of Karnataka

18% GST chargeable on thermal based fogging machine

Pre-deposit for appeal can be made through Electronic Credit Ledger

ITC can't be denied unless the department can establish with concrete evidence that transactions between the purchasers and the suppliers are bogus. Appeal of dept dismissed.