Case Laws

Branded mixes for dosa, idli, tiffin, health and porridge are classifiable under HSN 2106 and will attract 18% GST. AAR ruling upheld.

Cash credit account of the assessee cannot be provisionally attached in exercise of powers under Section 83

Electronic Credit Ledger can be blocked for a period of one year

No presumption of intention to evade tax can be drawn on account of non-extension of the validity of the e-way bill

Electronic Credit Ledger can be blocked for a period of one year only unless a fresh order is passed

Multiple investigations initiated at the same time by various authorities can be transferred to DGGI, Ahmedabad, in order to bring them all under one umbrella.

GST rates on supply of solar energy products

Summons cannot be issued where the assessee is cooperating during the inquiry

Provisional attachment u/s 83 ceases to have effect upon the expiry of the period of one year

Parallel investigations pertaining to different causes of action can be conducted by different authorities