Case Laws

Ambulances detained for not having E-way bill to be released upon furnishing of Bond with Bank Guarantee

Tertiary Treated water is liable to tax @ 18%

Bakery selling eatables on take away basis cannot be treated as restaurant. AAR ruling set aside.

In the absence of the copies of the contracts, advance ruling cannot be given on supplies made under different contracts. AAR ruling upheld.

Pre-Show Cause Notice consultation mandatory before the issuance of SCN

Personal and household effects including motor vehicles are exempted from the requirement of e-way bill.

GST on Organic Manure, Bio/ Nitrogenous-Mixture Fertilizers

Advance ruling obtained with suppression of material facts or misrepresentation of facts is void ab-initio

Expression "reasons to believe" controls the exercise of powers u/s 67

Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1)