Case Laws

Provision of hostel accommodation along with food facility to the students wherein consolidated amount is charged from the students is a Mixed Supply

Raymond Ltd profiteered on the supply of 'After-Shave Lotion' by denying the benefit of tax reduction from 28% to 18% vide Notf. 41/2017-CTR

Orders Passed during lockdown without an opportunity for personal hearing violate Principles of Natural Justice

Psyllium Husk Powder, a preparation made from Psyllium Plant or its parts is classifiable under HSN 12119032 and attracts GST @ 5%

Henna/Mehendi powder classifiable under HSN 3305 and attracts GST@18%

GST applicable on renting of residential property for commercial activity

GST applicable on interest/penalty collected by a chit auction company for delay in payment of monthly subscription by the members

Printing Machine Solutions profiteered on supply of a "Used Heidelberg Speed Master Offset Press"

Bharti Airtel Ltd allowed to rectify its GST returns of ₹923 crores for July-September 2017

Period of three years from the appointed date would be the maximum period for availing of transitional credit. Parties allowed to file TRAN-1 by 30.6.2020.