States that the Goods and Services Tax Council can recommend rates but cannot determine classification

While allowing the appeal, the bench set aside the decision of the Karnataka High Court

However, it permits the company to exhaust its existing stock

After the Central government cleared their appointments, the Apex Court will now have 34 Judges

Cites the decisions of the Kerala High Court in similar cases

Cites the earlier decisions in the Axpress Logistics India vs. Union of India and Bhumika Enterprises vs. State of UP cases

Sets aside fetters put by the arbitrator on opening any new franchise

Proceedings under Section 74 were initiated on the grounds that the seller Rohit Coal Traders did not exist

The petitioners claimed that the respondent expanded the project despite the agreement termination

Still, it cleared that there was no similarity between the two

The decision of the tribunal did not deserve any interference

States that the income tax department should not have doubted, questioned, or undertaken a merit review