Case Laws

Confiscation proceeding u/s 130 can be simultaneously launched in respect of goods detained u/s 129 if there is an attempt to evade payment of duty

Letting out of compressors for pumping of water from the borewells to the agricultural fields is not exempt

No application can be made to admissibility of Input tax credit on the procedural issue

In the absence of the copies of the contracts, advance ruling cannot be given on supplies made under different contracts

Application is not admitted as the question raised is a part of the proceedings of DGGSTI

Drilling of Borewells for supply of water in agricultural land is not 'Support Service for agriculture' classifiable under 'SAC 9986'

Delay in filing of appeal is beyond the discretionary power provided to the Appellate authority

Value to be adopted in respect of transfer to branches located outside the state

Quantification of tax i.r.o unaccounted goods that are ‘deemed to be supplied’ u/s 35(6) has to be done in accordance with sections 73 or 74

Service of the show cause notice at a wrong E-mail address is not deemed to be a proper service under the GST Act