Case Laws

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

Absence of DIN invalidates an assessment order issued in form GST DRC-07

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'. AAR ruling upheld.

Services to the Gujarat Panchayat Service Selection Board (GPSSB) and the Gujarat Public Service Commission (GPSC) do not qualify for exemption

Instant mix flours merit classification at HSN '2106 90' attracting 18% GST. AAR ruling upheld.

Assignment of leasehold rights does not constitute a taxable supply of goods or services

Delay in filing appeal condoned as there was sufficient cause to justify condoning the three-day delay (Managing Director’s Travel)

Discrepancies between delivery challan and E-way bill suggests an intention to evade tax. Penalty u/s 129 upheld.

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply". AAR ruling upheld.

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.