Case Laws

Criminal proceedings arising from a complaint filed under Section 174 of the IPC quashed as the taxpayer had replied to the summons, providing details of payments made

No GST on payment of upfront amounts for long-term lease of industrial plots by government industrial development corporations or undertakings

Adjudication orders cannot be passed without giving an opportunity for Personal Hearing

Registration liable to be cancelled if no business activity is conducted from the place of business

ITC is blocked for Central Air Conditioning Plant, Lift, Electrical Fittings, Fire Safety Extinguishers, Architect Service and Interior Decorator fees. AAR ruling upheld

No profiteering as Ashdan Developers had passed on the benefit of ITC to the home buyers

Appropriate remedy for an assessee against provisional attachment would be to invoke sub-rule 159(5)

Two SCNs cannot be given on the same issue

Claimed ITC, reflected in Form GSTR 2A, though with some delay, cannot be denied

Refund cannot be rejected without considering the contentions of the taxpayer