Case Laws

Registration cancellation application should not be held up due to ongoing assessment or recovery proceedings

Nonwoven coated fabrics -coated, laminated or impregnated with PVC fall under Chapter 39 attracting 18% GST

For a second provisional attachment to be valid, fresh reasons must be provided

Pre-deposit amount due for an appeal could be paid from the Electronic Credit Ledger

No infirmity with the process of adjusting interest as payable on the admitted tax against the amount refundable to a tax payer

Crucial for the provisional attachment order u/s 83(1) to explicitly state the reasons behind the Commissioner’s opinion for attaching the property

Section 73 requires separate notices for each financial year due to different statutory timelines involved

Different authorities cannot conduct simultaneous investigations into the same issue under the GST regime

No GST on interest received by chit foreman from defaulting subscribers

Classification of imported goods can’t be changed after importation unless there is a change in the character of the goods