Case Laws

Credit on capital goods received after 1st July 2017 is not allowed if the payment was made before the appointed date

Flavored Milk classifiable under HSN '0402 9990' attracting 5% GST

Turnkey EPC contract is an indivisible contract where services and goods are intrinsically linked

Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts

Willfully avoiding registration and payment of dues attract penalty

Recovery made pending adjudication is required to be refunded with interest. Single judge ruling upheld.

Railway projects qualify for 12 per cent, whether executed for the Indian Railways, RVNL, or any other entity involved in railway infrastructure development.

Fake ITC Case: Bail granted with strict conditions

Separate GST orders should be issued for each year, even if a Composite SCN is issued

Seizure of cash is illegal if it does not constitute part of the stock in trade