Case Laws

Input Tax Credit Denial: Matter remanded with instructions to consider circular 183

GST provisions do not impose vicarious liability on employees for a company’s tax liabilities. HC ruling upheld.

ITC is deniable if the taxpayer fails to present the required e-way bills or related transport documents

Supply of holographic stickers (excise labels) by State Excise Department is not a taxable supply

Demand Order set-aside due to improper service of notice

Questions surrounding jurisdiction and the merits of the case should be evaluated during the adjudication proceedings rather than at the preemptive stage of show cause notice

Rigid approach to registration cancellation could be detrimental to business continuity and tax collections. Registration to be reinstated after paying outstanding dues.

Assignment of leasehold rights does not constitute a taxable supply of goods or services

Delay in filing appeal condoned as there was sufficient cause to justify condoning the three-day delay (Managing Director’s Travel)

Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply". AAR ruling upheld.