Case Laws

Wrongly claimed IGST credit need not be reversed if used for CGST and SGST payments

Writ Petition not maintainable if the post of Appellate Authority is filled up

'Car seat Covers' fall under HSN 8708 attracting 28% GST. AAR ruling upheld.

In computing the period of limitation for the appeal, the requisite time for obtaining a copy of the order should be excluded

Services linked to transportation fall under the purview of Goods Transport Agency

Rejected paddy seed would merit classification under HSN '1006 10 90' attracting 5% GST.

GST Applicable on ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate. AAR ruling upheld.

Fortified Rice Kernels (FRK) are to be classified under Chapter 1904 attracting GST @18%. AAR ruling upheld.

Conduct of the taxpayer in not extending the e-way bill for four days after its expiry cannot be absolutely condoned

Order set-aside for lack of reasons for imposition of penalty