Case Laws

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

Demand alleging suppression of supplies based on power consumption alone is not sustainable

Advance ruling application dismissed due to pending DGGI investigations

GTA: Value of the free diesel cannot be added to the value of the taxable supply

Summary of show cause notice cannot substitute requirement of notice u/s 73

There should not be overlapping or simultaneous adjudication by different authorities on the same issue

Recovery made pending adjudication is required to be refunded with interest

Bail granted for insufficient documentary evidence from the prosecution and the lengthy nature of the trial process

'Fly Ash Bricks' containing less than 90% fly ash content attract 5% GST. AAAR ruling set-aside.

Ex-parte assessments and subsequent initiation of recovery proceedings against a deceased person are unsustainable