Case Laws

Circulars are issued only to clarify the statutory provision and it cannot alter or prevail over the statutory provision

Govt to permit the petitioner to file a rectified TRAN-1 form electronically or accept manually filed TRAN -1

No provision under the GST Act which mandates that the goods shall not be sold at prices below the MRP.

Profiteering established as the benefit of ITC was denied to the buyers of the flats

Protein Powder with Vitamins and Minerals classifiable under HSN 3004

No interest demandable for delay in credit of tax amount to Govt Account

Where payments are netted off against receivables, the recipient will be eligible for full ITC as per proviso to Rule 37(1)

When the supply is to the distinct person and the recipient is eligible for full ITC, the second proviso to Rule 28 independently provides the value. AAR ruling set aside.

Seats and berth manufactured as per the specific design and layout provided by the Railways and supplied to the Railways falls under Chapter 86.07

Fusible interlining cloth is classifiable under Heading 5903