Case Laws

No ITC on Motor Vehicles purchased for Automobile Benchmarking Service

GST law mandates a maximum of three personal hearings

Slack adjusters used in the braking system of Buses and Trucks are classifiable as Parts and accessories of motor vehicles

Secretary of Society cannot be held liable for Society's tax dues as Society is not an ‘Association of Persons’ u/s 2(84) of CGST Act

Section 107 does not exclude the applicability of Section 5 of the Limitation Act, 1963

Condonation of delay in filing appeal: Department must show leniency in procedural aspects where genuine difficulties exist

Declaration in TRAN-1 is mandatory, even if the details of a credit transfer document are declared in TRAN-3

Any restriction on the electronic credit ledger expires after one year from its imposition under rule 86A(3)

GST liability to be discharged individually in each state for works contract executed in two states

Proper Show Cause Notice must be issued and cannot be substituted with a summary or attachment