Case Laws

Adjudication orders cannot be passed without giving an opportunity for Personal Hearing

ITC is blocked for Central Air Conditioning Plant, Lift, Electrical Fittings, Fire Safety Extinguishers, Architect Service and Interior Decorator fees. AAR ruling upheld

No profiteering as Ashdan Developers had passed on the benefit of ITC to the home buyers

Appropriate remedy for an assessee against provisional attachment would be to invoke sub-rule 159(5)

Two SCNs cannot be given on the same issue

Claimed ITC, reflected in Form GSTR 2A, though with some delay, cannot be denied

Refund cannot be rejected without considering the contentions of the taxpayer

Pre-deposit to be paid at the time of filing the appeal can be reduced due to financial hardship

Registration cancellation order cannot lack proper reasoning

Registration cancellation orders cannot lack proper reasoning and display a clear non-application of mind