Case Laws

If there is a short payment of tax or non-payment of tax, a notice is required to be issued even for recovery of interest under Section 50 of the CGST Act.

'Chewing tobacco' with the brand name 'Kavi cut tobacco' is classifiable under HSN 2403 9910

Tank is classifiable under HSN 8710 00 00

GST applicable on the supply of various fabrics

Only the transactions related to distribution and transactions of the power utilities sector will be exempt from GST

Advance rulings can't be given on issues where tax authorities have already initiated proceedings at the time of filing the application

Interest earned by way of extending deposits in PPF & Bank Saving accounts & loans and advances given to family/friends is includable in aggregate turnover

Bail rejected as the jail already stands decongested and there is no reported case of COVID-19 within the premises of jail

Litecon Industries profiteered on the supply of Fly Ash Blocks by denying the benefit of rate reduction from 12% to 5%

ITC is available on hiring of buses having approved seating capacity of more than thirteen persons for transportation of employees. AAR ruling modified.