Case Laws

Matter referred to CJ on whether under Section 50 of the CGST Act, the interest on delayed filing of the Returns arises automatically or on assessment.

Food supplements are not specifically covered under any HSN, therefore, classifiable under HSN 2106, being food preparations not elsewhere specified or included. AAR ruling upheld.

Section 75(12) does not empower the authorities to proceed with recovery without issuing Show Cause Notice. It is applicable only to self-assessment.

Govt to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I Form

Under Section 67, the word ‘secreted’ plainly implies to be hidden or not disclosed to the revenue authorities for the purposes of making a fair self-assessment

Section 78 of Maharashtra Goods and Services Tax Act is constitutionally valid

IGST payable under RCM on the services received by the Government from a provider of service located outside India for the purpose of business/commerce

Service by way of granting of license to extract minerals shall be classified under Tariff Heading 99733

Section 54(3) of the CGST Act does NOT empower the Central Government to provide for the lapsing of the unutilised ITC on account of inverted duty structure

Moulds and dies owned by OEM that are provided to a component manufacturer on FOC basis do not constitute a supply as there is no consideration