Case Laws

“Switch Board Cabinet” merits classification under HSN 8537

Authorities to accept rectified Form GST TRAN-1 electronically or accept the manually filed form GST TRAN-1 with necessary corrections

Refund u/s 54 cannot be rejected without issuance of an SCN

Supply of online games sent by an email attachment or via a secure link to customers in India will attract GST@18%. AAR ruling upheld.

GST on goodwill paid to the partners at the time of retirement. Application withdrawn

Property of mother cannot be put to auction for recovery of dues of deceased son

Appeal can be filed either electronically or manually

Dough Makers India Pvt. Ltd guilty of profiteering on the supply of restaurant service

Amount collected by RWAs for setting up the ‘Sinking Fund’/ Corpus Fund attracts 18% GST under SAC 9995 (Services of Membership Association)

Bank accounts of family members of the taxable person cannot be provisionally attached under section 83 of the CGST Act