Case Laws

Landowner is liable to pay tax (before completion certificate is issued) as a supplier of works contract services to the prospective purchasers

Section 67(2) does not grant officers the power to seize cash

Delay in filing appeal for operational decline, staff turnover condoned

Assessment order passed without hearing the appellant cannot be sustained

Refund cannot be denied because of one supplier's irregularity

Incentives such as gold coins and white goods to dealers who achieve specified sales targets constitute supply

Satellite derived 3D model services are 'export of services' and not OIDAR

No ITC on leasehold rights paid for an industrial plot

Advocate’s failure to communicate an order to the taxpayer doesn’t justify delay in filing appeal

Not carrying proper documents during transportation is wilful evasion of tax