Case Laws

Orders cancelling registration that are vague are liable to be quashed

‘Flavored Milk for Tea Preparation’ is found to be “Tea Milk” and it should be classified under HSN '0401 20 00'

Application rejected due to incomplete and inconclusive documentation

Questions for obtaining an Advance Ruling can be asked only in relation to the supply being undertaken or proposed to be undertaken

GST on U-Bolt, Front Spring Bolt and Spring Pin made up of Steel

‘Incentives’ received from non-suppliers cannot be treated as Trade Discount

Taxpayer entitled to interest on arbitrary and illegal withholding of refund

Marketing Services provided to overseas client are in the nature of 'intermediary services'. Do not qualify as export.

SCN proposing cancellation of registration should not be bereft of material particulars

Goods cannot be detained merely for mentioning wrong ODC vehicle type while generating e-Way Bill