Case Laws

Pre-deposit for filing appeal cannot eschewed on the basis of subsequent events beneficial to the appellant

Train Collision Avoidance System (TCAS) is classifiable under HSN code '8530' attracting 18% GST

Circular 125/44/2019 shall be applicable only to applications filed electronically. No applicability for refund filed manually.

Provision of accommodation along with food and other services for a fixed consideration towards accommodation and variable consideration towards food and other services is a composite supply

Seeds do not qualify as agricultural produce

Seed quality goods cannot be treated as agricultural produce

Vested rights cannot be defeated on account of any irregularity in the system evolved by the Government

Summons for appearance issued u/s 70 and the authorization for arrest issued u/s 69(1), do not fall within the ambit of 'Criminal Proceedings'

Department to consider allowing the petitioner to correct GSTR-1 return

Technical glitches should not hinder giving effect to orders of an appellate authority