Case Laws

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

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

Delay of one day in filing appeal due to paucity of staff is condoned

Mangala Borosan and Mangala G1 are classifiable under HSN '2833 29 90'. AAR ruling upheld.

Environmental Initiatives and Carbon Credit Trading Services are not Support services to agriculture, forestry, fishing, animal husbandry

Mango pulp would attract a GST rate of 12% from 1st July 2017

While Section 75(5) allows for up to three adjournments if sufficient cause is shown, it is not mandatory for the proper officer to grant three adjournments

Notified Area Authority, Vapi, does not qualify as either a "local authority" or a "governmental authority"

Provisional attachment of property cannot be done once an appeal is filed and pre-deposit is made under Section 107(7)