Case Laws

Carbonated fruit pulp or fruit juice based drinks classifiable under HSN 2202 99 20 attracting 12% GST

Writ petition is not maintainable because the alternate remedy of GST appeal is not exercised.

Garnishee notice stayed amid deadline dispute

PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%. AAR ruling upheld.

GST exemption for consultancy services provided to the Roads and Buildings (R&B) Department: Matter remanded to AAR

Fish finders do not qualify as integral parts of vessels

GST on Healthcare Services Under Diamond Plan: Appeal rejected due to non-provision of necessary documentation

Without signatures, GST notices/orders cannot withstand judicial scrutiny

GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship

CETP treated water is taxable and does not qualify for the exempt status. AAR ruling upheld.