Case Laws

Advance ruling application is liable to be rejected if an investigation is already pending on the same subject matter. AAR ruling upheld.

Reasons assigned for rejection of refund , though not elaborate, doesn't not vitiate the impugned

Penalty imposed for expiry of e-way bill without dealing with contentions raised is bad in law

Goods attracting nil rate of Cess should be construed as exempt supplies while calculating adjusted total turnover for the purpose of computation of refund of ITC of Cess

GST does not apply to the services rendered abroad

Garnishee proceeding becomes infructuous during pendency of appeals

No ruling can be given where the applicant is the recipient

No GST on stipend amounts payable by the Industry Partners to the Trainees

PV DC Cables liable fall under HSN '8544' and liable to GST at 18%

Notice as well as the impugned order cannot be passed on the same date