Case Laws

Challenge against the 2nd proviso to Section 16(2) shall not impede the ongoing proceedings

SCN proposing registration cancellation must assign specific reasons as to why the registration is proposed to be cancelled

Benefit of amnesty provided under Notf No. 53/2023 would be available in cases of appeals filed against orders passed at least 3 months prior to the date of issuance i.e., 2-11-2023

Sterilization Reels and Pouches are classifiable under HSN '3923 90 90' attracting 18% GST

Franchisee of Subway India Private Limited guilty of profiteering for not passing on the benefit of rate reduction

Rule 89(4) allows ITC Clubbing for two financial periods for a refund

Amount collected by an RWA for a sinking fund is an advance payment towards future supply of services and is liable to tax

Disclosure of order sheets and search warrants during ongoing investigations could prejudice the process and reveal sensitive information about informants

Important factors to be included in the definition of Residential Dwelling is the purpose for which the dwelling is put to use and the length of stay intended by the users

MICL Realty LLP guilty of profiteering for not passing on the benefit of ITC