Case Laws

‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714

Detention of goods is arbitrary if the dealer furnishes all particulars about his business, assesses the tax as he honestly believes to be correct

‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ are classifiable under HSN 2106 and attract 18% GST

Supply under 'Equipment Parts Supply and Services Agreement' is a mixed supply

Nodal appointed by the Central Government to look into the grievances of the petitioners wrt the inability to transition ITC

Seized goods and vehicle could be released on furnishing bank guarantee for tax & penalty and bond for the value of goods

Rectification of GST–TRAN1 already filed is not allowed

Wet Baby Wipes, Wet Face Wipes, Bed and Bath Towels and Shampoo Towels are appropriately classifiable under Heading 3307 or 3401

Lottery is a 'Good'

Marigold Butterfly Bridal with watch and similar jewellery products containing watch are classifiable under Heading 9101.