Case Laws

Eligibility on claiming ITC for general business expenses of a boutique hotel, the basis of square footage for ITC claims, and the applicability of CGST Rules 42 and 43 given the tariff structure

Advance ruling voided as the applicant did not disclose the initiation of the investigation during the application for advance ruling

Non-filling of Part-B of the e-way bill without any proof of intention to evade tax cannot lead to the imposition of a penalty u/s 129(3)

Two wheeler seat covers merit classification under the CTH '8714 10 90' and are taxable at 28% GST

Appellate authority to reconsider appeal which was rejected because pre-deposit was made through Form GST DRC-03 instead of APL-01

Advance ruling application rejected as the taxpayer has already been served notice under Section 73 on the same issue

Personal hearing under section 75(4) of the CGST Act must be provided before passing any adverse decision

Belated filing of an appeal to de condoned due to the taxpayer’s illness

Imposition of penalty at the rate of 200% of the tax payable u/s 129 is highly disproportionate when there is no intention to evade tax

Advance ruling cannot be given on issues already pending before the adjudicating authority