Case Laws

Absence of an e-way bill could trigger a presumption of tax evasion. Subsequent production of the e-way bill does not absolve the taxpayer of liability.

Carbonated fruit pulp or fruit juice based drinks classifiable under HSN 2202 99 20 attracting 12% GST

No IGST on the repair costs of goods that are re-imported into India after maintenance abroad

Garnishee notice stayed amid deadline dispute

Writ petition is not maintainable because the alternate remedy of GST appeal is not exercised.

Fish finders do not qualify as integral parts of vessels

Without signatures, GST notices/orders cannot withstand judicial scrutiny

Reimbursement of stipends paid to trainees from industry partners under their skill development programs is not liable to GST

CETP treated water is taxable and does not qualify for the exempt status. AAR ruling upheld.

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship