Case Laws

SCN sent by email is valid despite upload under wrong tab on the portal

Towers erected by telecommunication company and pre-fabricated buildings are not immovable properties, are covered under the definition of capital goods and qualify for ITC

Delay in filing for revocation condoned based on the taxpayer’s commitment to pay all outstanding tax dues, including interest, late fees, and penalties

Assignment of leasehold rights is not subject to GST

Taxpayer should be given the benefit of ITC based on the extended filing timeline under Section 16(5)

Absence of an e-way bill could trigger a presumption of tax evasion. Subsequent production of the e-way bill does not absolve the taxpayer of liability.

Carbonated fruit pulp or fruit juice based drinks classifiable under HSN 2202 99 20 attracting 12% GST

No IGST on the repair costs of goods that are re-imported into India after maintenance abroad

Writ petition is not maintainable because the alternate remedy of GST appeal is not exercised.

Garnishee notice stayed amid deadline dispute