Case Laws

DGAP to verify passing of ITC in the project "The Jewels of Noida Phase-II"

Validly availed credit cannot be denied, even if there were mistakes in the returns

Only supplier of the services can file an application for Advance Ruling. AAR ruling upheld.

Advisory services supplied to overseas group companies on one's own account qualify as export

Currency and other valuable assets cannot be seized solely on the grounds of being unaccounted for

Seizure memo liable to be quashed as authority failed to provide any reasons for disbelieving the petitioner's claims

Where customers bear the costs of material and execution work, and the applicant only charges for supervision, GST should be charged solely on the supervision fees.

Ongoing investigation by one tax authority does not automatically stop another body’s power to initiate and conduct a separate investigation

No audit u/s 65 can be conducted after closure of business. Assessment proceedings u/s 73 or 74 can be initiated.

Petitioner should have availed the appeal remedy before approaching the court directly