Case Laws

No ITC on Long-Term Annual Land Lease for Factory Construction Due to Section 17(5)(d) Blockage

Action Under Section 73 Barred After Scrutiny Reply u/s 61 Is Accepted

GST Registration Revival Subject to Strict Conditions and Cash Payment of Arrears

Section 16(6) Doesn't Permit Restoration of Voluntarily Cancelled GST Registration Merely to Avail ITC

Adjustment of Protest Deposit Against Mandatory Pre-Deposit Allowed

Delayed application for revocation of the canceled GST registration allowed due to CA miscommunication

Disposal of Unclaimed Cargo: Customs authorities lack the jurisdiction to dictate the levy of GST

Construction of Service Apartments will fall under construction service of commercial buildings

Purchases from Non-Existent Dealers: Partial stay granted on the negative blocking to the extent necessary to cover 50% of the taxpayer's current tax arrears

Flow Meter Maintenance for Recycled Water Supply is a Standalone Service Taxable at 18%