Case Laws

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

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

Matter remanded as the demand order was passed ex-parte

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

GST on supplementary invoices for works contracts executed before 18.07.2022

GST Order remanded with 10% disputed GST payment condition

GST order set-aside for breach of principles of natural justice

Geo Membrane for Waterproof Lining fabrics aka 'Pond Liner' is classifiable under CTH '5911 10 00' attracting 12% GST. AAR ruling set-aside

Registration restored on the condition that all the pending returns are filed