Case Laws

Proper officer can suspend the registration during the pendency of proceedings relating to cancellation of registration

Guidelines to be followed by the officers in respect of GST recovery during search operations

It cannot be intention or purport of Section 83 to attach an account having debit balance. Impugned order attaching the bank accounts is set aside.

Benefit of input tax credit cannot be denied for having entered the details in wrong column of TRAN-1 form

No encashment of bank guarantee until expiry of 3 months from the date of assessment Order

Summons issued to the petitioners does not authorize the investigating officer to arrest

No ITC on the input services of construction or works contract procured for the development of an industrial area

12% GST on supply, design, installation, commissioning of irrigation project to Water Resources Department

The expression "reasons to believe" in the context of arrest must be formed on the basis of direct or circumstantial evidence but not on mere suspicion, gossip

'Nizam Pakku' merits classification under HSN 0802 80 90 and attracts 5% GST. AAR ruling set-aside