Case Laws

E-filed appeal cannot be rejected merely on the basis that certified copy of the order isn't submitted within the prescribed period.

Composite supply of service by way of milling of food grains into flour for distribution under PDS is eligible for exemption

Petitioners are permitted to file their returns for the period prior to the cancellation of registration

Inquiry/ investigation post-filing of an application for advance ruling cannot debar the applicant from seeking advance ruling

Imposition of penalty/ tax on the allegation that there was ample time to revalidate the e-way bill is not justified

No public duty on the State to indicate HSN Code in public tender documents.

Appeal can't be rejected merely on the ground of non-receipt of certified copy of the order

Roof Mounted Air-Conditioning unit meant for use in Railway Coaches is classifiable under HSN Heading 8415

Confiscation u/s 130 can be initiated only if the applicable tax and penalty are not paid despite an order being passed u/s 129

Advance ruling application is not maintainable where notice u/s 73 is already issued by concerned authorities on the same subject matter