Case Laws

Eros Elevators & Escalators Pvt. Ltd not guilty of profiteering

Circular 80/54/2018 clarifying the classification of polypropylene woven and non-woven bags quashed

Refund of the inverted duty structure is available u/s 54(3)(ii), even when the supplier has inadvertently charged a higher rate (18%) instead of the applicable rate (5%)

ITC is not available on transportation services provided to employees for personal convenience

Rectification u/s 161 is not allowed when the SCN is not contested

Exemption extended to a works contractor supplying services to Government is not extendable to a taxable person who is supplying services to such works contractor

Order denying exemption to services of loading, unloading, packing etc., rendered in relation to imported wheat is unsustainable

Shop closure is not a ground for cancellation of petitioner’s GST registration.

An unsigned order cannot be considered valid under Section 160 and Section 169

Order cancelling the GST registration should reflect the reason for the same