Case Laws

Antioxidant Water (Paan flavored water) classifiable under HSN '2202 10 90', attracting 28% GST

No restrictions should exist on withdrawing amounts from the Electronic Cash Ledger if there's no outstanding demand

GST applicable on Uber for providing a platform that connects drivers with riders where drivers will pay a membership fee but Uber will not get a commission from rides.

If proceedings under Section 61 had been dropped, further action under Section 74 cannot be initiated

Contravening the GST Act results in both civil and criminal action, not in the suspension of GST registration.

Section 130 cannot be initiated solely based on excess stock found

High Courts have discretion under Article 226 to condone delays in filing appeal (beyond limitation) based on individual cases

Two adjudication orders covering the same period is not sustainable

No GST on salary paid to seconded employees as per Circular No. 210/4/2024-GST dated June 26, 2024

Penalty imposed u/s 129(1)(b) is NOT applicable where owner of the goods comes forward and accepts the ownership of the seized goods