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1. Amount involved in the appeal is Rs.95,009/- - Appeal needs to be dismissed in limine as per the Board s circular dated 17.08.11 - AT

2. Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is...

3. Effective date of clarificatory circular under GST - The Circular dated 06.07.2022 is clarificatory in nature whereby paragraph 3.2 of the Circular dated 31.03.2020 has...

4. Input tax credit of - rent-a-cab services - GST paid under Reverse Charge Mechanism - hiring of buses for transportation of employees - inward supply - applicability of...

5. Valuation of imported goods - Cut Orchid Flowers (Dendrobium Hybrid) of various varieties and colour - undervaluation of goods - Section 17(5) of the Customs Act, 1962,...

6. Reversal of Input Tax Credit - loss arising from manufacturing process - The reversal of ITC involving Section 17(5)(h) by the Revenue, in cases of loss by consumption...

7. REMEDY AGAINST C.B.E& C CIRCULAR DATED 01.01.2013 - Article

8. Provisional Attachment of property - money laundering - no proceeding could be initiated on the basis of the notice u/s 8(1) issued to the present petitioner, thereby...

9. Maintainability of appeal - monetary limit involved in the appeal - It is thus clear from the CBEC circulars which are binding on the revenue that the monetary limit for...

10. Input Tax Credit - Inputs - Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products - The goods...

11. Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of...

12. Import of soda ash against Duty Free Import Authorization (DFIA) Scheme - Re-validation - various restrictions introduced by the impugned Notification No 31 dated...

13. Validity of Policy Circular - SFIS Scheme - Since the said Circular does not take away the benefits that have accrued on the basis of the SFI Scheme prior to the...

14. Money Laundering - proceeds of crime - Freezing of bank accounts of petitioner - This Court is of the considered view that though there is power to direct freezing of...

15. Input Tax Credit - Canteen service - The two clauses in Section 17(5)(b)(i) and 17(5)(b)(iii) of the CGST Act, which governs the supply of goods and services, are not...