Case Laws

If an appeal is not filed within the statutory period, a challenge through a writ petition cannot be entertained

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

Show cause notice and adjudication order cannot be issued on the same date

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

Excess ITC claim: Dept. to consider rectification application in a time bound manner

'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

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

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