Case Laws

Himsa Plus Oil merits classification under Chapter heading 3305.90 and attracts GST @ 18%

Attachment proceedings u/3 83 cannot be at the cost of strangling the business of an assessee

Salted and masala chips of Potato and Tapioca are classifiable under Customs Tariff Heading '2008 19 40' and liable to GST at the rate of 12%

Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading '2008.19.40' and liable to GST at the rate of 12%

Roasted / salted / roasted and salted Cashew nuts are classifiable under Customs Tariff Heading '2008 19 10'

Compensation Cess is leviable on the total quantity of raw coal raised/mined and not only on the quantity of washed coal

Liaison office connecting India biz with Dubai HO is an ‘intermediary’ under GST

Imposition of IGST on oxygen concentrators imported by individuals as gifts for personal use, is unconstitutional.

Sale of developed plots is NOT supply

Bank accounts of persons other than the taxable person cannot be attached