Case Laws

Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST

Fraudulent availment of ITC: Consolidated SCN and order for multiple financial years is permissible and tenable. HC Ruling upheld.

ITC Claim Upheld as Supplier's Subsequent Cancellation Doesn't Prove Fraud

Liquidated Damages Paid for Breach of Electric Bus Operation Contract Are Not Subject to GST

No ITC on Long-Term Annual Land Lease for Factory Construction Due to Section 17(5)(d) Blockage

Fusible Interlining Fabrics of Cotton Classifiable Under Chapter 52 (Woven Cotton Fabrics)

Action Under Section 73 Barred After Scrutiny Reply u/s 61 Is Accepted

GST Registration Revival Subject to Strict Conditions and Cash Payment of Arrears

Adjustment of Protest Deposit Against Mandatory Pre-Deposit Allowed

Disposal of Unclaimed Cargo: Customs authorities lack the jurisdiction to dictate the levy of GST