Case Laws

Landowner is liable to pay tax (before completion certificate is issued) as a supplier of works contract services to the prospective purchasers

Assessment order passed without hearing the appellant cannot be sustained

GST is leviable on the amount representing the contractual worker portion of canteen charges, which is collected by the applicant and paid to the CSP.

No ITC on leasehold rights paid for an industrial plot

Not carrying proper documents during transportation is wilful evasion of tax

Non-constitution of GSTAT: Revenue can recover only twenty per cent of the tax amount due in addition to that paid up to institute a first appeal

Advocate’s failure to communicate an order to the taxpayer doesn’t justify delay in filing appeal

GST applicable on storage Charges charged from the companies for storage of frozen green peas in the cold storage

Cash cannot be seized solely on the grounds of being unaccounted for

Provision of principal service of “Bookkeeping, Payroll, and accounts, through the use of cloud technology” doesn't make the petitioner an intermediary