Case Laws

Baked food preparations made of flour and chicken may be classified under HSN 1601 provided they contain more than 20% of meat by weight

Proceedings under section 129 of the CGST Act may not be initiated in case of minor mistakes

Bail application rejected in the case of wrongful availment of ITC

SCN must be issued for recovery of interest even though the tax amount has already been paid voluntarily

Nicotine Polacriliex Lozenge is classifiable under the heading 3824. AAR ruling upheld.

No profiteering if ITC available as a percentage of the turnover is less in the Post -GST period than in the Pre-GST period

GST applicable on the portion of the payment received on account of the bonus payable to the persons that the applicant deploys as security personnel

AAR cannot give a ruling on the supply which is not made by the applicant

No jurisdictional error in issuance of the show cause notice demanding recovery of credit wrongly availed in TRAN-1

Fortified Rice Kernels (FRK) classifiable under HSN 1904 90 90 and attract 18% GST.