Case Laws

AAAR cannot entertain appeals filed beyond 60 days from the date of communication of the AAR order

Power Bank merits classification under HSN 8507 as Accumulator. AAR ruling upheld.

Petitioner is permitted to rectify GSTR-3B manually.

Person from whom documents are seized under Section 67 need not give justification to the authorities as to why he needs the copies of such documents

GST applicable on contributions from the members recovered for meeting various expenses

The supply of electricity, to the extent it is grid supplied, is goods

Respondent to re-open the GST Portal to enable the Petitioner to file its TRAN-1 Form electronically

Deposit work is not an integral part of the supply of services of transmission or distribution of electricity, hence not eligible to avail the exemption

Mortgage/lien fee and stock transfer fee charged in case of agricultural goods are not exempt from GST. AAR ruling upheld.

Non-diary cooking cream merits classification under HSN '2106 90 99'