Case Laws

Lack of a reasonable opportunity for the petitioner is a crucial flaw in the proceedings

Taxpayer allowed to remit the pre-deposit for appeal from the attached accounts to enable the appeal process

Typographical error in the e-way bill without any intention to evade tax cannot lead to imposition of penalty

RFCL falls under Section 51(1)(d). TDS is not applicable while making payments to it.

AAR cannot decide on issues where proceedings are pending against the applicant

AAR cannot decide on procedural matters related to delivery notes and e-way bills

12% GST on works executed by the Kerala Land Development Corporation Limited (KLDC) for the period from January 1, 2022, to July 17, 2022

"N.B.S. Crackle" should be classified under the Tariff Heading 1704 as Sugar Boiled Confectionery. AAR ruling set aside.

GST is applicable on both the amounts i.e. amount paid to the canteen service provider and also on the nominal amount recovered from the employees.

Overlapping DRC-01 notices: Petitioner to approach and raise all their grievances before the Revenue