Case Laws

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

Pre-deposit for appeal should be based on the disputed tax amount, not the total demand

Non-Filling of E-Way Bill Part B Due to Technical Error Does Not Prove Tax Evasion. Penalty Quashed

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

Payments made under duress: Deficiency Memos Quashed, Refund Ordered

Section 77 Refunds Are Not Barred by Limitation

Penalty Paid Under Duress: Refund Ordered For Failure to Pass Final Assessment Order (MOV-09)

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

Confiscation Proceedings u/s 130 for Stock Discrepancy Quashed. Recourse to Section 73/74 Mandated.

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