Case Laws

Authority intercepting the vehicle in the course of movement is not supposed to appreciate the reasons as to why the vehicle was moving without a valid e-way bill

Application for rectification of mistake must considered by the learned Commissioner through a written order

Project Development Service provided to the State Urban Development Agency (SUDA) for PMAY-U is exempt from GST

GST cannot be paid solely on the difference between the selling price and purchase price of second-hand gold jewellery

Bodybuilding services on motor vehicle chassis supplied by customers are a supply of services liable to GST at the rate of 18% under SAC '9988 81'.

Benefit of stay under Section 112 (9) is available if the petitioner deposits a sum equal to 20% of the remaining disputed tax amount

ITC is admissible when consideration is paid through book adjustment

Processing of unmanufactured tobacco dust by adding scent would make it 'Chewing Tobacco' (manufactured) under HSN '2403 9910'

Granting of personal hearing is mandatory where an adverse decision is taken by the AO against the assessee

Revocation allowed if petitioner makes payment of the pending tax, interest, penalty, fine, fees, etc