Case Laws

Seized documents can be denied to assessee if it prejudicially affects the investigation

ROM(Rectification Of Mistake) application is rejected as the authority has considered all the submissions and issued proper orders

Land filling pit is not a 'plant and machinery' but a 'civil structure'. ITC can't be availed on it.

No GST on scanning of OMR sheets done in relation to conducting an examination

Activity of maintaining the facilities at the layout from the funds collected from the members of the Society attracts GST

Violation of the anti-profiteering provisions u/s Section 171(1) does not attract penalty u/s 122(1)

Detained goods to be released on payment of tax, penalty along with furnishing a bank guarantee

Application for provisional release of goods u/s 67(6) can be preferred only after filing of the appeal u/s 107

Provisional Attachment shall come to an end as soon as the proceedings pending in any of sections viz., 63 or 64 or 67 or 73 or 74 are over

Inox Leisure Ltd resorted to profiteering by denying the benefit of rate reduction to their customers