Case Laws

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

GST on U-Bolt, Front Spring Bolt and Spring Pin made up of Steel

‘Incentives’ received from non-suppliers cannot be treated as Trade Discount

Taxpayer entitled to interest on arbitrary and illegal withholding of refund

Marketing Services provided to overseas client are in the nature of 'intermediary services'. Do not qualify as export.