Case Laws

ITC is available on roof solar plant as it qualifies as plant and machinery and is not considered an immovable property

GST is leviable on brokerage of agricultural produce

Appellate Authority has the discretion to condone delay beyond statutory period

Circular Does Not Override Statutory Provisions. HC ruling upheld.

Taxpayer's reply to the discrepancy notice must be considered while finalizing the findings of the audit

It is mandatory to provide a personal hearing under Section 75 of the CGST Act before passing an order

Period of block of ITC would remain valid only for a period of one year as per Sub-rule (3) of Rule 86A

Cancelled registration to be restored on the condition that the taxpayer, within 4 weeks, would file all the pending returns up to date and clear all the dues

Taxpayer allowed to remit the pre-deposit for appeal from the attached accounts to enable the appeal process

Satisfaction required to be recorded in terms of Section 61(3) of the Act is primarily subjective