Case Laws

Department not to take any action based on the order passed by the appellate authority until the appellate tribunal is constituted

DGAP to investigate eight projects undertaken by the Lucknow Development Authority

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

DGAP to verify passing of ITC in the project "The Jewels of Noida Phase-II"

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

Validly availed credit cannot be denied, even if there were mistakes in the returns

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.

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

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