Case Laws

Pre-Decisional Hearing mandatory before blocking the electronic credit ledger

Separate adjudication orders for each financial year are essential under the CGST Act

Assignment of leasehold rights of land and the sale of buildings, including machinery and equipment qualify as taxable events under GST

SCN sent by email is valid despite upload under wrong tab on the portal

Towers erected by telecommunication company and pre-fabricated buildings are not immovable properties, are covered under the definition of capital goods and qualify for ITC

Assignment of leasehold rights is not subject to GST

Delay in filing for revocation condoned based on the taxpayer’s commitment to pay all outstanding tax dues, including interest, late fees, and penalties

Taxpayer should be given the benefit of ITC based on the extended filing timeline under Section 16(5)

Absence of an e-way bill could trigger a presumption of tax evasion. Subsequent production of the e-way bill does not absolve the taxpayer of liability.

Carbonated fruit pulp or fruit juice based drinks classifiable under HSN 2202 99 20 attracting 12% GST