Case Laws

Percentage of ITC to be claimed in view of supply of both taxable and exempted supplies is determined by Rule 42

Order for payment of penalty u/s 129(3) must necessarily be passed within the period of seven days from the date of service of notice

Appellate authority could not have taken a decision on issue which did not emanate from order passed by original authority

No coercive action can be taken where pre-deposit of 10% of the disputed tax has been complied with by the appellant

Part-payment of tax cannot be a pre-condition for bail

GST on the activity of design and development of patterns used for manufacturing of camshafts for overseas Customers. AAR ruling modified.

Cryptic notice that is either just a ‘single line’ or ‘half a line’ is a weak foundation for cancellation of the GST Registration

Order passed without granting an opportunity for personal hearing is liable to be set aside

Cash cannot be seized u/s 67(2) as it is neither "goods" nor considered "useful for or relevant to any proceedings"

Prima facie satisfied that some of the games offered online by Myteam11 have already been held to be games of skill rather than that of chance