Case Laws

GST Demand on HAM Contracts: Matter remanded for re-consideration

When AAR declares a ruling as void ab-initio, there is no need for department to file an appeal before AAAR

Scrap fails to qualify for the margin scheme under rule 32(5) as it is not considered second-hand goods. AAR ruling upheld.

Section 7(1)(aa) of CGST Act will have prospective effect from 01.01.2022

Rectification of advance ruling cannot be based on debatable points of law or fact, but only on apparent mistakes from the record

Interim Stay granted in GST Snack Classification Dispute Challenging Union Circular

GST leviable on supply of ‘PUSHTI’ to Anganwadi centers under the ICDS scheme

Unaccounted Stock proceedings come under Sections 73/74 and not section 130

Assessments signed by an officer in dual capacities are not maintainable

Interest and penalty could only be imposed if the irregular ITC is both availed and utilized