Case Laws

Application rejected as the party failed to appear for personal hearing

ITC is not available on GST paid on work contract service for construction & maintenance contract of building. AAR ruling upheld.

No penalty proceedings u/s 171(3A) can be launched for anti-profiteering violations occuring before 1.1.2020

Transfer of development rights/Additional FSI are taxable at 18% under SAC 9972. AAR ruling upheld.

Supply of processed waste sand which becomes re-usable is supply of goods

Money can also be seized by authorized officer u/s 67(2)

ITC is available on hiring of bus/motor vehicle for employees but only from 1.02.2019

Taxpayers entitled to seek copies of the documents seized from their premises

Profiteering cannot be established if ITC is not availed in the post-GST period

Goods can't be detained for mere mention of the consignee as an unregistered person in the e-way bill