Case Laws

Intention to evade taxes (mens rea) is necessary for proceedings under Section 129(3) to be valid

Packed halwa does not qualify as "Namkeens" attracting 5% GST

'Recron Filled Baby Net Bed' is classifiable as a Mattress, attracting 18% GST

GST on supplementary invoices for works contracts executed before 18.07.2022

GST order set-aside for breach of principles of natural justice

GST Order remanded with 10% disputed GST payment condition

Geo Membrane for Waterproof Lining fabrics aka 'Pond Liner' is classifiable under CTH '5911 10 00' attracting 12% GST. AAR ruling set-aside

Registration restored on the condition that all the pending returns are filed

No explicit prohibition barring the taxpayer from filing a return from a different state and transferring credit under Section 140

Notification 4/2019-Integrated Tax is not applicable to the agrochemical services sector