The authority examined whether decorative plastic wall panels are builders’ ware or plastic sheets. It held that panels ...

The issue was whether timely issuance was enough when notice was served after limitation. The court held that delayed service ...

What is the importance of job work activity under GST Act? As per section 9 (1) of the CGST Act, there shall be levied a tax ...

Courts have clarified that summons, audits, and investigations do not amount to initiation of proceedings under GST. The jurisdictional bar applies only once a determinative adjudicatory step like a ...

The Finance Bill, 2026 clarifies GST treatment of post-sale discounts by bringing them within Section 34 time limits. The ...

The ruling confirms that alloys are classified by the metal predominating by weight. Since copper predominated, the brass rods were classified under Chapter 74 as copper alloy ...

The dispute concerned whether interior wall panels were builders ware or plastic sheets. The authority ruled they remain classifiable under heading 3921, confirming decorative panels do not become ...

The issue concerned tariff classification of a rotor assembly, but the application was withdrawn before any ruling was issued. The authority permitted withdrawal and disposed of the case without ...

The High Court found that the appeal was rejected ex-parte without valid service of hearing notice. The ruling stresses that portal uploading alone is insufficient when communication is ...

Following the High Court’s ruling on limitation, the Supreme Court dismissed the SLP as withdrawn. The decision leaves intact the finding that delayed GST appeals are not ...

The court ruled that a petitioner cannot re-agitate merits after appeal and writ remedies fail on limitation. Statutory timelines under GST were strictly ...

The appeal was dismissed as the assessee had already offered the disputed income to tax at 30%. The ruling clarifies that ...