Case Laws

Landowner is liable to pay tax (before completion certificate is issued) as a supplier of works contract services to the prospective purchasers

Assessment order passed without hearing the appellant cannot be sustained

Incentives such as gold coins and white goods to dealers who achieve specified sales targets constitute supply

Section 67(2) does not grant officers the power to seize cash

Satellite derived 3D model services are 'export of services' and not OIDAR

GST is leviable on the amount representing the contractual worker portion of canteen charges, which is collected by the applicant and paid to the CSP.

No ITC on leasehold rights paid for an industrial plot

Non-constitution of GSTAT: Revenue can recover only twenty per cent of the tax amount due in addition to that paid up to institute a first appeal

Not carrying proper documents during transportation is wilful evasion of tax

Advocate’s failure to communicate an order to the taxpayer doesn’t justify delay in filing appeal