Case Laws

Land filling pit is not a 'plant and machinery' but a 'civil structure'. ITC can't be availed on it. AAR ruling upheld.

ITC can't be denied unless the department can establish with concrete evidence that transactions between the purchasers and the suppliers are bogus

There is no provision in the Notification 8/2018-CT(R) to include the cost of refurbishment in the purchase price

GST paid during an investigation shall be treated as amount paid "under protest"

Reverse charge applicable on procurement of renting of immovable property services from an SEZ developer by an SEZ unit

12% GST on work contract services supplied by Sub-Contractor to main Contractor for Construction of Roads

GST on Auto Rickshaws services booked through the e-commerce platform challenged

High Court ruling that "GSTR-3B is NOT a return required to be filed under Section 39 of the CGST Act" is set-aside.

Plant & machinery and machine foundation are eligible for ITC

Officers penalised for harassing the assessee while granting Registration