Case Laws

‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 and chargeable to GST @ 12%. AAAR ruling set-aside.

Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price falls under HSN '8415 20 10'

GST on the service of the printing

Job work of manufacturing chocolates falls under SAC '9988 16' attracting 5% GST

Prasu Infrabuild Pvt. Ltd profiteered by denying the benefit of additional ITC to its buyers

GST Registration cannot be granted to disputed premises

Bail cannot be denied on merely raising the contention that investigation is still going on

Fake ITC case: Custodial interrogation is required

GST is not applicable on sale of plots/sites even when they are sold after completion of works related to basic necessities

Provisional attachment of bank account along with credit ledger account was unblocked on the admission of the Commissioner that there was an error in judgement