Case Laws

Ex-directors are not automatically responsible for a company’s tax obligations formed after they have left their positions, as long as they can provide sufficient evidence to support their claims

Icing sugar is classifiable under HSN code '1701 99 90' attracting 12% GST as its essential character is that of sugar

ITC is not available on the Gold Coins and T-shirts as they are deemed sales promotional gifts

Automobile dealers are entitled to claim ITC on demo vehicles

Authorities can initiate proceedings under Section 74 independently of any prior actions taken under Section 73

High Courts have discretion under Article 226 to condone delays in filing appeal (beyond limitation) based on individual cases

Section 130 cannot be initiated solely based on excess stock found

Two adjudication orders covering the same period is not sustainable

No GST on salary paid to seconded employees as per Circular No. 210/4/2024-GST dated June 26, 2024

Penalty imposed u/s 129(1)(b) is NOT applicable where owner of the goods comes forward and accepts the ownership of the seized goods