Case Laws

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

DGAP to investigate eight projects undertaken by the Lucknow Development Authority

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

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.

Revenue to dispose of the manually filed refund claim application and pay the refund amount with interest

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