Case Laws

AAR cannot decide on the admissibility of CENVAT credit paid under the pre-GST regime

Cost of Rs. 1 Lakh imposed on petitioner for suppressing fact of filing the same writ earlier before another bench

No anti-profiteering if the base price of a product remains the same after GST rate reduction

No profiteering if the rate of tax post GST is more than the rate in the pre-GST era

Concessional rate is not available for construction of office building of Andhra Pradesh State Financial Corporation (APSFC)

Turbine for use in waste-to-energy projects is a renewable energy device. Benefit under SI.No.234 of Schedule I of Notification No. 1 /2017 is available. AAR ruling set aside.

Advance ruling cannot be given on the question on determination of the place of supply

There is a composite supply of works contract in relation to construction of a complex, building, etc. which is intended to be handed over to the buyer, where the transaction is shown as a lease transaction and not, sale.

IGST refund cannot be denied due to technical glitches

Seized Vehicle can be released after furnishing a Bank Guarantee