Case Laws

Activity of electroplating is 'Supply of service' and is classifiable under Heading 9988

GST is applicable on the transfer of title in goods even if there is no physical import of the said goods into India

Mobilisation advance to the extent received prior to the implementation of GST towards supply of Works Contract Service is not to be subjected to GST

Applicability of GST on Contracts issued by Tamil Nadu Water Supply and Drainage Board

Bank account of another taxable person cannot be provisionally attached merely based on the summons issued under section 70 to him

Detained goods and vehicles shall be immediately released to the petitioner on his furnishing Bank Guarantee

Section 130 is an independent provision which provides for confiscation in cases where it is found that the intention was to evade payment of tax.

GST rates on Copra, Coconuts (Desiccated/fresh or dried)

Benefit under Cir. 39/13/2018 for delay in filling TRAN-1 cannot be extended if there is no effort made to file the same by the assessee

Lower penalty u/s 129 for lapsing of e-way bill for bonafide reasons