Case Laws

Provisional attachment of bank account would cease to have effect after the expiry of a period of one year from the date of the order

5% GST under Sr. No. 180 of Schedule I of Not. No. 01/2017-CT (Rate) is applicable only to the medicine or drugs, which are ready for administering in the human being or person

GST is applicable on the amount recovered from employee on account of third party canteen services

Recovery of Notice Pay from the employees is liable to 18% GST

Delivery of Grated Supari, Lime and Tobacco put together in a single transparent plastic pouch is a Composite Supply

Railway parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc., are classifiable under HSN 8607

LNG jetties proposed to be built by the applicant are not covered within the expression ‘plant and machinery’

Best judgment assessment can be done immediately after detection of the failure to file the returns

Await the judgment of the Supreme Court in Union of India Vs. Brand Equity Treaties Limited in the issue of Transitional Credit

GST fraud through fake firms is concerning.