Case Laws

Reimbursement of electricity expenses, on actual basis, by the lessee to lessor would form part of taxable value. AAR ruling upheld.

Any reference to electronic filing of a Refund application would include manual filing

Children’s scooters, smart tricycles and kick scooters – in which physical force is the primary action but they also have electronic circuits or parts for providing lights, music, etc. should be taxed as electronic toys.

Branded mixes for dosa, idli, tiffin, health and porridge are classifiable under HSN 2106 and will attract 18% GST. AAR ruling upheld.

Cash credit account of the assessee cannot be provisionally attached in exercise of powers under Section 83

Electronic Credit Ledger can be blocked for a period of one year

No presumption of intention to evade tax can be drawn on account of non-extension of the validity of the e-way bill

Electronic Credit Ledger can be blocked for a period of one year only unless a fresh order is passed

Multiple investigations initiated at the same time by various authorities can be transferred to DGGI, Ahmedabad, in order to bring them all under one umbrella.

GST rates on supply of solar energy products