Case Laws

Activities of a liaison office situated in India do NOT amount to supply of services. AAR ruling set aside.

“Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18%

Bank account provisionally attached u/s 83 be allowed to operate on the condition that a minimum balance is maintained in it

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