Case Laws

No GST on work aimed at alleviating urban flooding

Application not admissible if the issue is under investigation

Section 74 squarely applicable for willful suppression of sales to evade tax

Appellate authority must provide adequate reasoning for the rejection of an appeal

AAR decision binding on both taxpayer and department if not appealed against

Rectification Order: Application of reduced tax rate on inputs used for constructing warships and submarines

When ownership of goods is established, taxpayer is entitled to lesser penalty u/s 129(1)(a)

Advance ruling application dismissed due to pending DGGI investigations

Demand alleging suppression of supplies based on power consumption alone is not sustainable

GTA: Value of the free diesel cannot be added to the value of the taxable supply