Case Laws

Penalty is invalid if the terms of SCN are complied with

Mangala Borosan and Mangala G1 are classifiable under HSN '2833 29 90'

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

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

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

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

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

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

Stadiometer and Infantometer are diagnostic medical equipments covered under HSN '9018 90 19' attracting 12% GST