Case Laws

Sale of developed plots without receiving any advance for undertaking development activities is neither a supply of goods nor a supply of service.

Aerobic micro organism used as a biological agent to reduce the requirement of cement in concrete applications falls under HSN '3824 40' attracting 18% GST

Tax administration of the State should not invoke IPC provisions without application of mind

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%