Case Laws

5% GST rate on sale of land and duplex constructed on same land on execution of two separate Agreements

Period for filling the appeal can be extended by the Appellate Authority as the provisions of the Limitation Act, particularly Section 5, are attracted to appeals filed under the GST regime

Writ dismissed as the petitioner has already availed the statutory remedy

Penalty is invalid if the terms of SCN are complied with

Mangala Borosan and Mangala G1 are classifiable under HSN '2833 29 90'

Challenge against the 2nd proviso to Section 16(2) shall not impede the ongoing proceedings

Franchisee of Subway India Private Limited guilty of profiteering for not passing on the benefit of rate reduction

Sterilization Reels and Pouches are classifiable under HSN '3923 90 90' attracting 18% GST

Benefit of amnesty provided under Notf No. 53/2023 would be available in cases of appeals filed against orders passed at least 3 months prior to the date of issuance i.e., 2-11-2023

SCN proposing registration cancellation must assign specific reasons as to why the registration is proposed to be cancelled