Case Laws

No ITC is available on the inputs when the godowns constructed are meant for renting out for commercial purposes

Appellant allowed to file the appeal with the required pre-deposit within the extended time frame

Assessment order against the deceased is non-est in law

Non-possession of prescribed delivery challan at the time of seizure of the goods weakens the case of the petitioner

Order set aside as the copy was not physically served due to which the taxpayer was unaware about the said notice

EPC contract for upgradation of facilities at an oil field is classifiable as a "work contract" as not as "Support service to mining". AAR ruling upheld.

Taxability of various charges collected in connection with the distribution of electricity

Third PH not provided: Petitioner at liberty to file an appeal within 30 days. Interim stay on recovery proceedings

Bunching of show cause notices is against the spirit of provisions of Section 73

Filing nil returns continuously for more than six months is not a ground for cancellation u/s 29(2) of the CGST Act