Case Laws

GST on unbranded mixture of flour of pulses, grams and cereal flours

HDPE fabric coated/covered with LDPE or LDPE melt, used for manufacturing the tarpaulin, is not classifiable under either Chapter 63 or HSN 5903. AAR ruling upheld.

Quantification of interest u/s 50 shall have to be made by doing the arithmetic exercise after considering the objections of the assessee

Adani M2k Projects denied the benefit of ITC to the buyers of the flats. Resorted to Profiteering under Section 171.

Conveyance to be released on deposit of the amount determined in lieu of confiscation of conveyance

Pure labour service for the construction of flats under Pradhan Mantri Awas Yojana (PMAY) is exempt

Exemption available to 'supply of farm labour' services falling under Chapter heading 9986

Denial of the request of the petitioners for copies of the documents seized from their premises would tantamount to a violation of the rules of natural justice

No interest liable on the amount paid under the wrong GST head.

Provisional attachment of bank accounts u/s 83 is without authority of law in the absence of pendency of any proceedings u/s 62, 63, 64, 67, 73 or 74