Case Laws

No profiteering against Friends Land Developers i.r.o project “Anandam Square”

Pre-condition payment for GST First Appeals can be adjusted using unutilized ITC from the Electronic Credit Ledger

Department not to take any action based on the order passed by the appellate authority until the appellate tribunal is constituted

ITC is only granted when tax has been effectively paid to the government by the supplier

Section 61 notice stayed over jurisdiction issue

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.

Advisory services supplied to overseas group companies on one's own account qualify as export

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

DGAP to investigate eight projects undertaken by the Lucknow Development Authority