Case Laws

Aorom Herbotech’s herbal cigarettes (Aorom Herbal Smokes) are not medicinal products

Benefit of late fee waiver under Notification 07/2023 is applicable even if return is filed before cut-off date

Order for the detention of goods issued in Form GST MOV-09 must be passed within the time limit specified u/s. 129(3)

GST leviable on manpower supply to Webel Technology as it is not government or local authority

Delays arising from the physical filing requirements for appeal u/s. 107 is condoned

Writ appeal dismissed for non-exhaustion of alternate remedy of appeal

Single Show Cause Notice for Multiple Tax Periods Under CGST/SGST Act is Impermissible

Denial of ITC based on supplier’s default u/s 16(2)(c): Coercive action stayed

Assessee must be givena minimum of seven days to respond to the notice as stipulated in Form MOV-7 under Section 129(3)

Bakery items consumed on-premises could indeed be considered restaurant services