Case Laws

No penalty where E-way bill has been downloaded by the taxpayer, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary informations.

Flavoured milk falls under HSN 2202 9930 attracting 12% GST. AAR ruling upheld.

Tax liability on the services rendered by a supplier in non-taxable territory lies with the recipient of service in India

Plastic Mechanical Liquid Dispenser falls under HSN '3923 50' and attracts 18% GST. AAR ruling modified.

Goodwill bonus paid by passengers when they are happy with the service provided by the drivers attracts 18% GST under SAC 9985

Mere signing a statement admitting tax liability and making some payments during investigation cannot lead to self-assessment/self-ascertainment u/s 74(5)

Registration cancelled after affording a proper opportunity of hearing is valid

'Parboiling and Drying plant' is classified under HSN 8419

Supplies made by the Cost Centres of the applicant form a composite supply

Renting of building to Backward Classes Welfare Department which provides hostel facilities to the post metric girls of backward classes is exempt from GST