Case Laws

No encashment of bank guarantee until expiry of 3 months from the date of assessment Order

Summons issued to the petitioners does not authorize the investigating officer to arrest

No ITC on the input services of construction or works contract procured for the development of an industrial area

12% GST on supply, design, installation, commissioning of irrigation project to Water Resources Department

The expression "reasons to believe" in the context of arrest must be formed on the basis of direct or circumstantial evidence but not on mere suspicion, gossip

'Nizam Pakku' merits classification under HSN 0802 80 90 and attracts 5% GST. AAR ruling set-aside

Printing of content provided by the recipient on the PVC materials is a composite supply of service. AAR ruling upheld.

Quarrying lease/license agreement for ‘BLACKTRAP’ material with the Government of Gujarat falls under SAC '9991 13'

Appellant can choose to file the appeal manually

‘Micromanipulator system’ is classifiable under HSN 9018 and attracts 12% GST. AAR ruling modified.