Case Laws

Construction of a building, if essential for providing services like renting, may qualify for the "plant" exception under Section 17(5)(d) of the CGST Act

78-day delay in filing appeal condoned

ITC beyond period prescribed u/s. 16(4) to be re-visited post Finance Act, 2024 amendment

Taxpayer entitled to claim ITC subject to conditions prescribed to newly inserted section 16(5) and section 16(6) of the CGST Act, 2017

Section 16(4) demand order set aside due to Section 16(5) insertion

Disciplinary action proposed against CGST Official for ignoring appellate order

Blocking of Electronic Credit Ledger under rule 86A requires authorities to have independent reasons to believe the credit was fraudulently availed or ineligible

Liability on reinsurance service between 1st July 2017 and 26th July 2018 regularized on 'as is where is' basis

No GST on work aimed at alleviating urban flooding

Judgments and findings can be sustained even without cross-examination