Case Laws

The recipient of Warranty services provided by Volvo India to their Indian Customers is Volvo Sweden as it pays the consideration. AAR ruling set aside.

Commission earned from auctioning of flowers is NOT exempted from GST. AAR ruling set aside.

E-way bill in a case where the value of the total consignment is above Rs. 50,000/- but value of individual consignments is less than 50k

The Pattadar Passbook cum Title Deed is classifiable under HSN 4820

Power to arrest u/s 69 can be exercised by the authority upon whom the power is delegated

Requirement of 6 months continuous period for cancellation of registration should be fulfilled both at the time of issuance of SCN and at the time of passing the final order cancelling the registration

No Review of Order permitting to file Form TRAN-1 by extended date

Advance Ruling Authority can determine 'place of supply' under clause (e) of Sec. 97(2) i.e., determination of liability to pay tax on any goods or services or both

Refund of ITC is not permitted in cases where the goods exported are subjected to export duty, irrespective of whether the export duty is at a nil rate. AAR ruling upheld.

Supply of 'access cards' based on contents supplied by the recipient is a supply of goods classifiable under HSN 4901 10 20. AAR ruling set aside.