Case Laws

Provisional attachment of bank account u/s. 83 based on tangible materials found during investigation is legal

Non-filing of GSTR-1 by certain suppliers before the due date: Matter remanded to AO

Matter remanded as no official copy of the notices was served physically or uploaded on the GST portal

GST is applicable on compensation collected in the form of liquidated damages or trade settlement charges from customers for breach of contract or non-performance in the sale of edible oil

Supply of designing & engineering, installation, Commission of Project under EPC contract is a works contract attracting GST @18%. AAR ruling upheld.

Classification of Effluent treated water and its eligibility for exemption: AAR to re-examine the matter

Pre-deposit obligation for an appeal is confined to the contested tax amount, excluding penalty, fee, and interest

Upfront premium paid by the applicant towards the services of leasing of the land for industrial purposes by SMPK Port is not exempted

SCN proposing cancellation of registration must clearly outline the allegations

Taxability of printing and supply activities, including printing and supplying textbooks, bilingual parental calendar, notebooks, and comprehensive report progress card