Case Laws

Petitioners are permitted to file their returns for the period prior to the cancellation of registration

Inquiry/ investigation post-filing of an application for advance ruling cannot debar the applicant from seeking advance ruling

Imposition of penalty/ tax on the allegation that there was ample time to revalidate the e-way bill is not justified

No public duty on the State to indicate HSN Code in public tender documents.

Appeal can't be rejected merely on the ground of non-receipt of certified copy of the order

Roof Mounted Air-Conditioning unit meant for use in Railway Coaches is classifiable under HSN Heading 8415

Confiscation u/s 130 can be initiated only if the applicable tax and penalty are not paid despite an order being passed u/s 129

Advance ruling application is not maintainable where notice u/s 73 is already issued by concerned authorities on the same subject matter

GST not applicable on services provided To Horticulture Dept. for Cleaning and Transportation of Garbage

GST on supply of various goods and services to DMRC from different Cost Centres