Case Laws

ITC against inward supply of input/input service used for construction of warehouse cannot be claimed if such construction expenses are capitalized in books

Applicant is not required to take separate registration for each type of business i.e. manufacturing/reselling/providing services carried on from same place of business

Assistant Commissioner is not the proper officer to issue SCN for the recovery of a previously granted refund

State govt to transfer the documents to DGGI for investigation

Taxpayers to avail statutory remedies where possible instead of filing writ petitions

Writ dismissed as Petitioner had knowledge of the reasons for the cancellation and did not cooperate in the proceedings

Transfer of title of goods within the FTWZ does not come under Schedule III of the CGST Act

Penalty for delay in execution of the project and delay in execution of lease deed are not liable to be taxed

GST is applicable on the sub-licensing of software and the market support fees

Supply of wind mill with its parts and accessories is a composite supply of wind mill and liable to tax @ 12%