Case Laws

Non-filing of part 7B of table 7(a) and table 7(d) of TRAN-1 Form cannot impair the rights of the petitioner to claim transitional ITC

Govt directed to either re-open the online portal so as to enable the Petitioners to file TRAN-1 Form electronically, or to accept the same manually

Centage, Labour Cess will be included in the value of supply and the same is taxable under the CGST Act

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