Case Laws

Recovery proceedings under Section 78 of the CGST Act must be initiated by the Principal Commissioner and not State Tax Officer

Appeal rejected due to incomplete fee payment

Order passed subsequent to demise of registered tax payer, is unenforceable

Applicant must have a specific maintenance contract to qualify as a MRO service provider

Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav etc cooked and sold out without a brand name falls under restaurant sales taxable @5% or 18%

Matter remanded as the demand order was passed ex-parte

Packed halwa does not qualify as "Namkeens" attracting 5% GST

Renting vehicles without operators falls under SAC '9973 11' attracting 18% GST

ITC in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees is available

Intention to evade taxes (mens rea) is necessary for proceedings under Section 129(3) to be valid