Case Laws

No restriction on availment of ITC when input services/goods are utilised for further supply of works contract service

Penal interest recovered from customers against the delayed payment of monthly instalments of a loan is exempt from GST

The business activity in the country could not be expected to come to a standstill, only to await the Government making the GST system workable.

Allegations made by the Appellant with regard to the error in the impugned AAAR Order which is apparent from the face of record, is rejected

“Rubber Pad” falls Under Chapter 4016. GST@18% applicable.

'Flavoured milk' is classifiable under tariff item 2202 9930 attracting 12% GST

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