Case Laws

Flavoured milk sold under the trade name of "Power Sip" is classifiable under HSN '2202 99 30'. AAR ruling upheld.

Physical verification of the place of business must be done in presence of authorized representative of the assessee.

"Bio-mining and scientific closure of legacy wastes" services provided to Kollam Municipal Corporation are exempt from GST

Delayed appeal for revocation of GST registration cancellation cannot be rejected without assigning proper reasons

Income earned from conducting guest lectures. Appeal rejected on grounds of time limitation

Transporter may seek release of only the conveyance and not the goods

Combination of solar inverter & battery do not make "Solar Power Generating System", making the supply "mixed". 18% GST applicable.

Period from 1st March, 2020 to 28th February, 2022 stands excluded for computation of period of limitation for filing refund application

GST on welding, painting works railway lines/tracks

Govt to open portal for transition of ISD credit