Case Laws

Rectification Order: Application of reduced tax rate on inputs used for constructing warships and submarines

When ownership of goods is established, taxpayer is entitled to lesser penalty u/s 129(1)(a)

AAR decision binding on both taxpayer and department if not appealed against

Advance ruling application dismissed due to pending DGGI investigations

Demand alleging suppression of supplies based on power consumption alone is not sustainable

GTA: Value of the free diesel cannot be added to the value of the taxable supply

Summary of show cause notice cannot substitute requirement of notice u/s 73

Bail granted for insufficient documentary evidence from the prosecution and the lengthy nature of the trial process

There should not be overlapping or simultaneous adjudication by different authorities on the same issue

Recovery made pending adjudication is required to be refunded with interest