Case Laws

Non-filing of GSTR-1 by certain suppliers before the due date: Matter remanded to AO

Provisional attachment of bank account u/s. 83 based on tangible materials found during investigation is legal

Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%. AAR ruling upheld.

Transfer of title of goods within the FTWZ: Matter remanded for reconsideration

SCN proposing cancellation of registration must clearly outline the allegations

ITC is admissible when payment is settled through book adjustment against the debt created on outward supplies to outsourced vendors

Classification of Effluent treated water and its eligibility for exemption: AAR to re-examine the matter

Applicability of GST and availability of ITC on various Employee Services provided by a company

Pre-deposit obligation for an appeal is confined to the contested tax amount, excluding penalty, fee, and interest

Upfront premium paid by the applicant towards the services of leasing of the land for industrial purposes by SMPK Port is not exempted