Case Laws

LNG jetties proposed to be built by the applicant are not covered within the expression ‘plant and machinery’

Best judgment assessment can be done immediately after detection of the failure to file the returns

Await the judgment of the Supreme Court in Union of India Vs. Brand Equity Treaties Limited in the issue of Transitional Credit

GST fraud through fake firms is concerning.

Section 13(8)(b) read with Section 2(13) of the IGST Act is not ultra vires or unconstitutional in any manner

Department to accept bank guarantee and unfreeze the bank account attached u/s 83

Denial of refund of "unutilized ITC" paid on "input services" as part of ITC accumulated on account of inverted duty structure is ultra vires the provision of Section 54(3)

Taxpayer allowed to pay GST liability in installments

Patanjali Ayurved to deposit profiteered amount in installments

Miscellaneous Application under Section 67(6) can be filed for provisional release of the vehicle