Case Laws

Intent to evade tax is the sine qua non for initiation of proceedings under sections 129 and 130

Adjudication orders cannot be passed without giving an opportunity for Personal Hearing

No GST on payment of upfront amounts for long-term lease of industrial plots by government industrial development corporations or undertakings

Registration cannot be cancelled based on the direction of the authorities constituted under other Acts

ITC is blocked for Central Air Conditioning Plant, Lift, Electrical Fittings, Fire Safety Extinguishers, Architect Service and Interior Decorator fees. AAR ruling upheld

No profiteering as Ashdan Developers had passed on the benefit of ITC to the home buyers

Appropriate remedy for an assessee against provisional attachment would be to invoke sub-rule 159(5)

Pre-deposit to be paid at the time of filing the appeal can be reduced due to financial hardship

Registration cancellation orders cannot lack proper reasoning and display a clear non-application of mind

Claimed ITC, reflected in Form GSTR 2A, though with some delay, cannot be denied