Case Laws

Revenue to reconsider assessment as non availability of documents impacted taxpayer's ability to respond to the assessment orders

Clubbing of unutilized ITC refund claims beyond the calendar month for zero-rated exports is allowed

Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant.

Upfront premium paid by the applicant towards the services of leasing of the land for industrial purposes by SMPK Port: Matter remanded to AAR for fresh consideration

It is obligatory and mandatory on the part of revenue to provide the taxpayers an opportunity of personal hearing when an adverse decision is contemplated

Before denying ITC under Section 16(2) of the CGST Act, revenue must consider documentary evidence submitted by the taxpayer

Application of the Limitation Act, 1963 does not apply to Section 107 of the Act

Section 107 has an inbuilt mechanism and impliedly excludes the application of the Limitation Act

Registration cannot be cancelled with retrospective effect mechanically. Proper officer’s satisfaction for cancellation must be based on objective criteria.

Director’s remuneration which are declared as 'Salaries' in the books of a company and subjected to TDS under Section 192 of the IT Act, are not taxable being consideration for services by an employee to the employer