Case Laws

GST is applicable on Liquidated Damages recovered from the vendors failure to deliver goods on time

No ITC on motor vehicles purchased for test drive purposes if they are retained for the workshop as replacement vehicles

Any plea for condonation of delay relying upon the Limitation Act, 1963 beyond the statutory period prescribed under Section 107(4) cannot be accepted

Cancellation of GST registration quashed due to the lack of a reasonable opportunity for the assessee to be heard

Revenue to de-freeze the bank account upon the payment of the first installment

Requirements under the law only necessitate the supplier's registration, not the buyer’s

ITC to the extent of turnover that relates to sale of alcoholic liquor for human consumption needs to be reversed. AAR ruling upheld.

Cash cannot be seized when it does not form part of the stock in trade. HC ruling upheld.

Anti-profiteering proceedings against Vishwanath Builders dropped i.r.o projects other than "VISHWANATH SARATHYA"

U/s 83, the Commissioner should pass an order recording his satisfaction that orders of provisional attachment are necessary to safeguard the interests of revenue.