Case Laws

No statutory provision requiring a taxpayer to seek an NOC from any authority for moving an application for revocation of cancellation of its registration

GST is not applicable on sale of plots/sites even when they are sold after completion of works related to basic necessities. AAR ruling upheld.

Orders and notices that lack the signature of the issuing authority are to be considered void and inoperative

Issuing a personal hearing notice even prior to the receipt of the explanation is not in compliance of Section 75 (4)

Leasing of pre-owned cars attracts the same rate of tax as that of new vehicles

Provisional attachment order cannot be extended

Appeal permitted to be filed when there is a negligible delay of filing an appeal beyond the stipulated 4 months u/s 107(4)

Value of pure gold retained beyond the permissible limit of wastage shall form a part of value of supply of job work services.

ITC to the extent of turnover that relates to sale of alcoholic liquor for human consumption needs to be reversed

PVC Cushion mats for motor vehicles fall under HSN '3918' attracting 18% GST