Case Laws

GST audit to be completed within 3 months from the date on which all the relevant documents are made available

Flavoured milk classifiable under HSN '0402 99 90' and hence leviable to 5% GST

Using CGST/SGST instead of IGST without any actual loss of revenue is allowed

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries

State GST authorities cannot issue SCN after CGST proceedings had begun on the same matter

No ITC on Motor Vehicles purchased for Automobile Benchmarking Service

GST law mandates a maximum of three personal hearings

Transfer of title within the FTWZ does fall under Schedule III, therefore non-taxable

Slack adjusters used in the braking system of Buses and Trucks are classifiable as Parts and accessories of motor vehicles

Section 107 does not exclude the applicability of Section 5 of the Limitation Act, 1963