Case Laws

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

No penalty u/s 129 for failure to provide full details of the supplier in the e-way bill

SCN quashed for not considering Pre-SCN reply

GST on Leasehold Rights quashed. Case remanded.

Fake ITC case: Anticipatory bail granted to tax practitioner subject to conditions that includes a cash security deposit and a bail bond

Arrest deemed illegal as the prosecution failed to adhere to proper procedural requirements before effecting the arrest

Imposition of GST on the royalty payments made by the taxpayer for a quarry lease: Coercive action stayed

Section 129 should not be interpreted to automatically impose penalties for trivial or procedural infringements

Order quashed as date of personal hearing, time of personal hearing and venue of personal hearing were not indicated

No case for intervention by the court as the e-way bill relied by the petitioner for transportation of the car is contrary to the Invoice–cum–Bill of Supply