Case Laws

Registration liable to be cancelled if no business activity is conducted from the place of business

ITC is blocked for Central Air Conditioning Plant, Lift, Electrical Fittings, Fire Safety Extinguishers, Architect Service and Interior Decorator fees. AAR ruling upheld

Appropriate remedy for an assessee against provisional attachment would be to invoke sub-rule 159(5)

No profiteering as Ashdan Developers had passed on the benefit of ITC to the home buyers

No specific provision in the CGST Act that requires assesses to declare the route of transportation/transit of goods

Claimed ITC, reflected in Form GSTR 2A, though with some delay, cannot be denied

Does an order made available on the common portal constitute communication u/s 169? Matter requires further consideration

Pre-deposit to be paid at the time of filing the appeal can be reduced due to financial hardship

Refund cannot be rejected without considering the contentions of the taxpayer

Registration cancellation orders cannot lack proper reasoning and display a clear non-application of mind