Case Laws

Requirement of 6 months continuous period for cancellation of registration should be fulfilled both at the time of issuance of SCN and at the time of passing the final order cancelling the registration

No Review of Order permitting to file Form TRAN-1 by extended date

Advance Ruling Authority can determine 'place of supply' under clause (e) of Sec. 97(2) i.e., determination of liability to pay tax on any goods or services or both

Refund of ITC is not permitted in cases where the goods exported are subjected to export duty, irrespective of whether the export duty is at a nil rate. AAR ruling upheld.

Supply of 'access cards' based on contents supplied by the recipient is a supply of goods classifiable under HSN 4901 10 20. AAR ruling set aside.

'Rice Bag' falls under HSN 6305 33 00

Application cannot be admitted as matter is pending before the High Court

Unblocking of E-way bill is possible only if the due amounts as envisaged in Rule 138E are remitted and the returns are filed up to date

Good detained u/s 129 can be released on furnishing of a simple bond without bank guarantee

Detention u/s 129 is not justified for variance in address shown in the invoice and the E Way bill