Case Laws

Validly availed credit cannot be denied, even if there were mistakes in the returns

Only supplier of the services can file an application for Advance Ruling. AAR ruling upheld.

DGAP to investigate eight projects undertaken by the Lucknow Development Authority

Currency and other valuable assets cannot be seized solely on the grounds of being unaccounted for

Where customers bear the costs of material and execution work, and the applicant only charges for supervision, GST should be charged solely on the supervision fees.

Seizure memo liable to be quashed as authority failed to provide any reasons for disbelieving the petitioner's claims

Ongoing investigation by one tax authority does not automatically stop another body’s power to initiate and conduct a separate investigation

No audit u/s 65 can be conducted after closure of business. Assessment proceedings u/s 73 or 74 can be initiated.

Petitioner should have availed the appeal remedy before approaching the court directly

Delay in filing appeal cannot be condoned when the taxpayer has not availed the appellate remedy