Case Laws

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries. AAR ruling upheld.

Requirement for Statutory Appeal in ITC Dispute upheld

Physical verification of a business premises should be done in presence of the taxpayer

Writ Petition Challenging GST Demand and Validity of Section 168A Notifications; Order U/S 73 CGST Act Set Aside for Procedural Infirmities; Matter Remitted for Personal Hearing.

Ex-Directors challenging penalty under Section 122(1A) must resort to the statutory appeal process

Advance Ruling application disposed as withdrawn after suo-moto registration cancellation

AAR application rejected as the classification issue is currently pending before the CESTAT, Bengaluru

Members Diverge on GST Classification of Tipper Body Fabrication

Agricultural blades for chaff cutters fall under HSN '8208 40 00' attracting 18% GST

Pension account is exempt from provisional attachment