Case Laws

Summary of Show Cause Notice (DRC-01) is not a valid substitute for the proper Show Cause Notice

No GST on transfer of Leasehold rights

Section 16(5) allows a registered person to claim ITC for invoices pertaining to specific financial years, if filed by November 30, 2021

Refund of Transitional Input Tax Credit allowed Due to System Delays in GST Implementation

Notifications extending the timeframe for issuing SCNs/Orders related to tax recovery held valid

ITC cannot be denied without a reference to specific clause u/s 17(5)

Service by subsidiary to parent on a principal-principal basis is not an intermediary service but rather an export

SEZ Act's Overriding Effect Allows SEZ Unit to Claim GST Refund on Zero-Rated Supply.

No ITC on payments made to acquire leasehold land rights. AAR ruling upheld.

Mobilization Advance for EPC projects is taxable and the time of supply is the date of receipt of the said advance. AAR ruling upheld.