Case Laws

Supply of holographic stickers (excise labels) by State Excise Department is not a taxable supply

GST E-Way Bill Must Exist at Interception

Credit Ledger should be considered a unified pool of funds and not compartmentalized by tax heads (CGST, SGST, IGST)

Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice

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

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

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

Services to the Gujarat Panchayat Service Selection Board (GPSSB) and the Gujarat Public Service Commission (GPSC) do not qualify for exemption

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.