Case Laws

Scrap fails to qualify for the margin scheme under rule 32(5) as it is not considered second-hand goods. AAR ruling upheld.

Rectification of advance ruling cannot be based on debatable points of law or fact, but only on apparent mistakes from the record

GST leviable on supply of ‘PUSHTI’ to Anganwadi centers under the ICDS scheme

Interim Stay granted in GST Snack Classification Dispute Challenging Union Circular

Unaccounted Stock proceedings come under Sections 73/74 and not section 130

Assessments signed by an officer in dual capacities are not maintainable

Interest and penalty could only be imposed if the irregular ITC is both availed and utilized

ITC disallowed due to cancellation of suppliers' registration: Matter remanded for fresh consideration

No restriction that an application for advance ruling can be made only by a supplier

₹1.36 Crore Penalty for Tax demand of ₹25000: Matter remanded for fresh consideration