Case Laws

Supply of holographic stickers (excise labels) by State Excise Department is not a taxable supply

Demand Order set-aside due to improper service of notice

ITC is deniable if the taxpayer fails to present the required e-way bills or related transport documents

Petition for Delayed GST Refund Dismissed, Two-Year Limitation Period Upheld

Credit Ledger should be considered a unified pool of funds and not compartmentalized by tax heads (CGST, SGST, IGST)

Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.

Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'. AAR ruling upheld.

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply". AAR ruling upheld.

Absence of DIN invalidates an assessment order issued in form GST DRC-07