Case Laws

Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST

Fraudulent availment of ITC: Consolidated SCN and order for multiple financial years is permissible and tenable. HC Ruling upheld.

Payments made under duress: Deficiency Memos Quashed, Refund Ordered

Section 77 Refunds Are Not Barred by Limitation

Penalty Paid Under Duress: Refund Ordered For Failure to Pass Final Assessment Order (MOV-09)

ITC Claim Upheld as Supplier's Subsequent Cancellation Doesn't Prove Fraud

Confiscation Proceedings u/s 130 for Stock Discrepancy Quashed. Recourse to Section 73/74 Mandated.

No ITC on Long-Term Annual Land Lease for Factory Construction Due to Section 17(5)(d) Blockage

Liquidated Damages Paid for Breach of Electric Bus Operation Contract Are Not Subject to GST

Fusible Interlining Fabrics of Cotton Classifiable Under Chapter 52 (Woven Cotton Fabrics)