Case Laws

Marketing and consultancy service provided to a foreign entity is not export of service.

Goods cannot be released for non-disclosure of godowns and non-payment of tax

FIR can be registered without a specific order under the GST Code

EMI charged on the goods supplied is an installment for the goods transferred and is a supply of goods liable to tax at the rate applicable to each of the goods. AAR ruling upheld,

Consideration paid to the Directors of a company will attract GST under reverse charge mechanism

For confiscation u/s 130, the authority concerned must be convinced that the contravention was with a definite intent to evade payment of tax

The expression ‘order’ used in section 129(3) means an adjudication order and not a notice

Attachment would be limited to the amounts which were lying to the credit of the petitioner in Cash Credit Accounts, at the time of freezing only

Facilitating Supply of Products without Supply on own account is Intermediary Services. 18% GST applicable under SAC 9983 11. AAR ruling upheld.

18% GST on services to be provided under subcontract to main contractor, who in turn provides to Maharashtra State Skill Development Society (MSSDS)