Case Laws

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

Only supplier of the services can file an application for Advance Ruling. AAR ruling upheld.

Seizure memo liable to be quashed as authority failed to provide any reasons for disbelieving the petitioner's claims

Where customers bear the costs of material and execution work, and the applicant only charges for supervision, GST should be charged solely on the supervision fees.

Ongoing investigation by one tax authority does not automatically stop another body’s power to initiate and conduct a separate investigation

Petitioner should have availed the appeal remedy before approaching the court directly

No audit u/s 65 can be conducted after closure of business. Assessment proceedings u/s 73 or 74 can be initiated.

Refund cannot be rejected without providing any reasons.

No jurisdiction survives when the foundation of the charge was previously set aside in its entirety in proceedings u/s 130