Case Laws

ITC is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c). AAR ruling upheld.

Bail granted for lack of evidence beyond statements and prolonged detention

Penalty imposed due to expired E-Way Bill is quashed as no other discrepancies were found

Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN '2106 90' attracting 18% GST. AAR ruling upheld.

Not appropriate to continue provisional attachment when no further action u/s 73/74 is taken post search proceedings

Registration cannot be cancelled with retrospective effect mechanically

Opportunity for response to Show Cause Notice granted as taxpayer's accountant was on maternity leave

Orders not considering the taxpayer's replies are unsustainable

Chargeability of GST on Rental/Hiring Services

SCN posted in the "View Additional Notices" tab instead of the "View Notices" tab: Fresh adjudication ordered