Case Laws

The business activity in the country could not be expected to come to a standstill, only to await the Government making the GST system workable.

Allegations made by the Appellant with regard to the error in the impugned AAAR Order which is apparent from the face of record, is rejected

“Rubber Pad” falls Under Chapter 4016. GST@18% applicable.

'Flavoured milk' is classifiable under tariff item 2202 9930 attracting 12% GST

Baked food preparations made of flour and chicken may be classified under HSN 1601 provided they contain more than 20% of meat by weight

Proceedings under section 129 of the CGST Act may not be initiated in case of minor mistakes

Bail application rejected in the case of wrongful availment of ITC

SCN must be issued for recovery of interest even though the tax amount has already been paid voluntarily

Nicotine Polacriliex Lozenge is classifiable under the heading 3824. AAR ruling upheld.

No profiteering if ITC available as a percentage of the turnover is less in the Post -GST period than in the Pre-GST period