Case Laws

ITC beyond period prescribed u/s. 16(4) to be re-visited post Finance Act, 2024 amendment

Blocking of Electronic Credit Ledger under rule 86A requires authorities to have independent reasons to believe the credit was fraudulently availed or ineligible

Judgments and findings can be sustained even without cross-examination

No GST on work aimed at alleviating urban flooding

Liability on reinsurance service between 1st July 2017 and 26th July 2018 regularized on 'as is where is' basis

Section 74 squarely applicable for willful suppression of sales to evade tax

Application not admissible if the issue is under investigation

AAR decision binding on both taxpayer and department if not appealed against

Appellate authority must provide adequate reasoning for the rejection of an appeal

When ownership of goods is established, taxpayer is entitled to lesser penalty u/s 129(1)(a)