Case Laws

Provisions of Section 42 do not arise where the ITC claim by the assesee is erroneous as it is not a case of mismatch

Papad of any size and shape is exempt from GST

Rejection of ITC refund without affording an opportunity for personal hearing is liable to be set aside.

Provision of hostel facility which includes lodging and boarding facility wherein food shall also be served to the students is a 'Mixed Supply'

“Zn EDTA” and “Fe EDTA” manufactured and supplied by the applicant are classifiable under HSN 3824 99 90 attracting 12% GST. AAR ruling upheld.

Amount recovered as reimbursement from the customer, for the fuel procured on behalf of the Customer is required to be included in the value of services. AAR ruling upheld.

Proceedings of cancellation of registration cannot be kept hanging fire on any pretext

Statute does not provide for any provision for lapsing of unutilized input tax credit for non filing of TRAN-1

Services provided to the SUDA would qualify as an activity in relation to function entrusted to Panchayat or Municipality. AAR ruling set-aside.

Returns filed as per HC order are to be treated as return filed in time. Best judgment assessment order not sustainable