Case Laws

Services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable to GST

Honey Bee Feed falls under HSN '1702 90' attracting 18% GST

Ignoring the GSTR-9 could prejudice the taxpayer’s rights

Delay of 27 days in filing appeal due to Authorised representative's illness is condoned

Department must record reasons in INS-01 before initiating search proceedings under Section 67

Department to reopen the portal to enable the petitioner to file a response to the Show Cause Notice

Registration cannot be cancelled with retrospective effect mechanically

Department must consider detailed reply by the taxpayer before passing an order: Re-adjudication ordered

Application of reduced tax rate on inputs used for constructing warships and submarines

Deposit work and supervision charges received in Electricity transmission/distribution are subject to GST