Case Laws

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

Non-mention of the DIN and the absence of the assessing officer's signature warrants annulment of the assessment order

Instant mix flours merit classification at HSN '2106 90' attracting 18% GST. AAR ruling upheld.

Discrepancies between delivery challan and E-way bill suggests an intention to evade tax. Penalty u/s 129 upheld.

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

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

Assignment of leasehold rights does not constitute a taxable supply of goods or services

GST on Leasehold Rights quashed. Case remanded.

No penalty u/s 129 for failure to provide full details of the supplier in the e-way bill

SCN quashed for not considering Pre-SCN reply