Case Laws

Taxpayer entitled to claim ITC subject to conditions prescribed to newly inserted section 16(5) and section 16(6) of the CGST Act, 2017

Blocking of Electronic Credit Ledger under rule 86A requires authorities to have independent reasons to believe the credit was fraudulently availed or ineligible

Liability on reinsurance service between 1st July 2017 and 26th July 2018 regularized on 'as is where is' basis

Judgments and findings can be sustained even without cross-examination

No GST on work aimed at alleviating urban flooding

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

Application not admissible if the issue is under investigation

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)

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