Case Laws

Two wheeler seat covers merit classification under the CTH 87149990 and are taxable at 28% GST

Basic Customs Duty (BCD), Countervailing Duty (CVD), and Special Additional Duty (SAD) can't be claimed as ITC

PH is mandatory when an adverse decision is contemplated

Recovery of subsidized value from employees for providing canteen facilities would amount to 'supply'

Re-gasifying LNG owned by GST registered customers amounts to Job Work attracting 12% GST

Shalwak Infrabulls not guilty of profiteering as the benefit of ITC has already been passed on i.r.o "Shalwak Elite"

Authorities agreeing to consolidate the investigations under a singular agency is not violative of Section 6(2) of CGST Act

Proceedings under Section 129(1)(b) are bad when the owner of the goods comes forward to pay the penalty

Electrically operated vehicles, including two & three-wheeled electric vehicles, fall under HSN code 8301

ITC is required to be reversed even when the destroyed finished goods can be sold as steel scrap in the open market