Case Laws

Liquidated damages recoverable on account of delay in commissioning a project qualifies as ‘supply’

Technical glitch should not deprive a taxpayer of his ITC claim

Defaulter allowed to clear dues in 48 monthly installments

Owner of the confiscated conveyance cannot be forced to pay tax, penalty and fine on the confiscated goods as well

Pre-deposit for filing appeal cannot eschewed on the basis of subsequent events beneficial to the appellant

Train Collision Avoidance System (TCAS) is classifiable under HSN code '8530' attracting 18% GST

Circular 125/44/2019 shall be applicable only to applications filed electronically. No applicability for refund filed manually.

Provision of accommodation along with food and other services for a fixed consideration towards accommodation and variable consideration towards food and other services is a composite supply

Seeds do not qualify as agricultural produce

Seed quality goods cannot be treated as agricultural produce