Case Laws

Pending any confiscation proceedings, the competent authority has the power to pass an order of provisional release of goods

Security Excise Adhesive Labels fall under the HSN code 4911 and attract 12% GST

Government not to appoint Technical Members to GSTAT until further orders

GST Orders can be served by uploading them on the web portal

Supply of service by IZ Kartex to BCCL qualifies as import of service. Reverse charge is applicable.

SubWay franchisee guilty of profiteering for denying the benefit of tax reduction

Eldeco Infrastructure & Properties Ltd guilty of profiteering on the supply of flats. No penalty applicable under 171(3A).

Emails sent to taxpayers for payment of interest are only intimations and not orders

Allegations of harassment and high-handedness during search, seizure operations cannot be considered in a petition under Article 226

Rate of tax cannot be challenged in a Court of law unless it is abundantly confiscatory in nature (Masks and Sanitizers issue)