Case Laws

Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts

Flavored Milk classifiable under HSN '0402 9990' attracting 5% GST

Fake ITC Case: Bail granted with strict conditions

Service Tax: Pre-consultation rule is not mandatory for cases booked under fraud, collusion, wilful mis-statement, or evasion of tax

Recovery made pending adjudication is required to be refunded with interest. Single judge ruling upheld.

Railway projects qualify for 12 per cent, whether executed for the Indian Railways, RVNL, or any other entity involved in railway infrastructure development.

Willfully avoiding registration and payment of dues attract penalty

Separate GST orders should be issued for each year, even if a Composite SCN is issued

Seizure of cash is illegal if it does not constitute part of the stock in trade

Input Tax Credit Denial: Matter remanded with instructions to consider circular 183