Case Laws

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

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

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

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

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

GST Registration Revival Subject to Strict Conditions and Cash Payment of Arrears

Delayed application for revocation of the canceled GST registration allowed due to CA miscommunication

Disposal of Unclaimed Cargo: Customs authorities lack the jurisdiction to dictate the levy of GST

Construction of Service Apartments will fall under construction service of commercial buildings

Purchases from Non-Existent Dealers: Partial stay granted on the negative blocking to the extent necessary to cover 50% of the taxpayer's current tax arrears