Case Laws

Fair price shop dealer’s commission would be chargeable to GST

ITC against inward supply of input/input service used for construction of warehouse cannot be claimed if such construction expenses are capitalized in books

Application rejected as the questions raised are found not to be covered under any of the clauses of sub­section (2) of section 97

Composite supply involving milling food grains into flour (atta) for PDS is exempt as the value of goods in the supply does not exceed 25% of the total value

Composite supply involving milling food grains into flour (atta) for PDS is exempt as the value of goods in the supply does not exceed 25% of the total value

Assistant Commissioner is not the proper officer to issue SCN for the recovery of a previously granted refund

State govt to transfer the documents to DGGI for investigation

Taxpayers to avail statutory remedies where possible instead of filing writ petitions

Writ dismissed as Petitioner had knowledge of the reasons for the cancellation and did not cooperate in the proceedings

Penalty for delay in execution of the project and delay in execution of lease deed are not liable to be taxed