Case Laws

‘Flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a “beverage containing milk”

GST rate 12% prescribed under Sr. No. (ix) vide Notification No. 01/2018-CT (Rate) dated 25.01.2018 is effective from the date of issue of said Notification

Rule 138(5) has no application in case of inter-state movement of goods

The contention that there is no provision of restoration of a GST registration, once it has been cancelled borders on the absurd

Provisional attachment of the cash credit account u/s 83 is not sustainable in law

Rule 138(9) does not prescribe that the dealer must necessarily cancel the e-way bill if no transportation of the goods is made within 24 hours of its generation

AAR cannot give ruling on technical/procedural matters

Attachment of Bank Accounts to continue until objections under Rule 159(5) are disposed off

Any person aggrieved by the order of detention u/s 129 must necessarily approach the appellate authority before approaching the High Court

ITC of works contract service available on a further outward supply of works contract service