Case Laws

No ITC on capital goods, input, and input services in relation to "consumer funded jobs" related to infrastructure creation for electricity distribution

No recovery or proceedings can be continued against the company for any alleged dues prior to the approval of the resolution plan by the National Company Law Tribunal.

Opportunity for PH must be given even if the taxpayer doesn't explicitly opt for it

NCLT order extinguishes all liabilities, including the liability of passing on the benefit of ITC to the recipients

Anti-profiteering proceedings against New World Realty LLP dropped i.r.o construction projects other than "Tinsel Town"

Order cancelling the registration cannot be based on a ground completely outside the scope of SCN

DGAP to investigate all the projects which are being executed by Sanghvi Premises

Assessee is not required to make repeated applications for refund after it had prevailed in its appeals before the appellate authority

Proviso to Section 50 was incorporated by way of a substitution with effect from 1st of July, 2017

Detention proceedings considered invalid if valid documents accompany goods. HC ruling upheld.