Case Laws

Non Woven Fabric made using PP granules is classifiable under CTH 5603

Powers of arrest u/s 69 can be invoked by the Commissioner even without completion of the adjudication process of finalising the assessment and determination of the liability

Post GST, license fee can be levied for granting license for placing advertising hoardings in private property as it is only “fee” and not “tax”.

IGST rebate on export is denied to advance authorisation license holders who claim IGST exemption at the time of import

Unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess cannot be carried forwarded into the GST regime

Alton Buildtech India Pvt. Ltd guilty of profiteering for denying the benefit of ITC to the buyers of the flats

Overseas Commission Agent is covered within the definition of the term intermediary’ as provided under section 2(13) of the IGST Act, 2017

Ancillary services viz laundry services, security services etc provided along with healthcare services are not taxable

GST on supply of goods from a place in the non-taxable territory to another place in the non- taxable territory

Refund cannot be rejected without giving an opportunity to be heard