Case Laws

'Maida Pappad' is classified as un-cooked/un-fried snack pellets under sub-heading '1905 90 30', liable to a GST rate of 5%

Ruling on Tapioca Flour stands, No Rectification.

Authorities Must Proceed Against Supplier First for ITC Recovery; Section 41(2) Not Retrospective

GST Recovery on Highway Annuities stayed

Invoking Section 74 necessitates a clear demonstration of fraud or willful misstatement

GST Interest Quashed: Tax Paid via Electronic Cash Ledger Before Return Due Date

Minor technical errors like wrong address & GSTN on invoices should not unjustly deny a company its entitled ITC

Separate adjudication orders for each financial year are essential under the CGST Act

Pre-Decisional Hearing mandatory before blocking the electronic credit ledger

Assignment of leasehold rights of land and the sale of buildings, including machinery and equipment qualify as taxable events under GST