Case Laws

Instant mix flours merit classification at HSN '2106 90' attracting 18% GST. AAR ruling upheld.

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply". AAR ruling upheld.

GST appeal availability u/s 107 doesn’t bar revision u/s 108

Absence of DIN invalidates an assessment order issued in form GST DRC-07

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'. AAR ruling upheld.

Delay in filing appeal condoned as there was sufficient cause to justify condoning the three-day delay (Managing Director’s Travel)

No penalty u/s 129 for failure to provide full details of the supplier in the e-way bill

GST on Leasehold Rights quashed. Case remanded.

SCN quashed for not considering Pre-SCN reply