Case Laws

Taxpayer allowed to remit the pre-deposit for appeal from the attached accounts to enable the appeal process

Petitioner to pay the interest demanded in the caution notice in three equal monthly installments

RFCL falls under Section 51(1)(d). TDS is not applicable while making payments to it.

Typographical error in the e-way bill without any intention to evade tax cannot lead to imposition of penalty

12% GST on works executed by the Kerala Land Development Corporation Limited (KLDC) for the period from January 1, 2022, to July 17, 2022

AAR cannot decide on procedural matters related to delivery notes and e-way bills

AAR cannot decide on issues where proceedings are pending against the applicant

GST is applicable on both the amounts i.e. amount paid to the canteen service provider and also on the nominal amount recovered from the employees.

Taxpayer's right to refund cannot be foreclosed due to such technical glitches that prevent timely filing

"N.B.S. Crackle" should be classified under the Tariff Heading 1704 as Sugar Boiled Confectionery. AAR ruling set aside.