Case Laws

ITC is deniable if the taxpayer fails to present the required e-way bills or related transport documents

Supply of holographic stickers (excise labels) by State Excise Department is not a taxable supply

Credit Ledger should be considered a unified pool of funds and not compartmentalized by tax heads (CGST, SGST, IGST)

Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.

Instant mix flours merit classification at HSN '2106 90' attracting 18% GST. AAR ruling upheld.

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'. AAR ruling upheld.

Discrepancies between delivery challan and E-way bill suggests an intention to evade tax. Penalty u/s 129 upheld.

GST appeal availability u/s 107 doesn’t bar revision u/s 108