Case Laws

No GST on the sale of goods warehoused in 3P FTWZ on "as is where is" basis to customer who clears the same to bonded warehouse under the MOOWR Scheme.

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

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

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

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.

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.

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