Case Laws

Legality of SCN and OIO based on mismatch in ITC

'Support services for water transport' are classifiable under SAC '9967' attracting 18% GST

Bail condition amount can be paid through Credit Ledger

No ITC on works contract service for payment of GST on the output service i.e., Renting of immovable property.

Procedures under Rule 96 cannot be applied strictly to deny legitimate export incentives

Penalty set aside as there was no intention to evade tax and the transporter had the latitude to seek an extension of the validity period of the e-way bill

Orders cancelling registration that are vague are liable to be quashed

‘Flavored Milk for Tea Preparation’ is found to be “Tea Milk” and it should be classified under HSN '0401 20 00'

Application rejected due to incomplete and inconclusive documentation

Questions for obtaining an Advance Ruling can be asked only in relation to the supply being undertaken or proposed to be undertaken