Case Laws

GST on Works contract services executed to various departments of Government of Karnataka

18% GST chargeable on thermal based fogging machine

Pre-deposit for appeal can be made through Electronic Credit Ledger

ITC can't be denied unless the department can establish with concrete evidence that transactions between the purchasers and the suppliers are bogus. Appeal of dept dismissed.

‘Paratha’ merits classification at HSN '2106 90 99'. AAR ruling upheld.

Time-barred appeal allowed to be filed where order is uploaded on website but not intimated to the assessee

Registration restored where entire proceedings, right up to the stage of passing of the order-in-appeal are legally flawed

Inspection by Assistant Commissioner (ST) based on authorization given by Joint Commissioner is valid

No ITC on vouchers procured from third party vendors that are made available to customers against redemption of loyalty points

Non-alcoholic malt drink "Kingfisher Radler" falls under HSN '2202 99 90' attracting 28% GST