Case Laws

Power under Rule 86A to block ITC should not be used as a tool to harass the assessee

AAAR cannot re-consider an application for Rectification of Mistake which was already considered and disposed off

Appeal filed against the non-admittance of the application for advance ruling is not maintainable

Property of a taxable person cannot be provisionally attached u/s 83 merely on the ground of pendency of proceedings u/s 67

Section 54 is not applicable where amount collected by the Revenue is without the authority of law

Order quashed for not maintaining a record of personal hearing at the time of disposal

Fabrication of tanks from steel sheets supplied free of cost by IOCL is not Job Work

Confiscation proceeding u/s 130 can be simultaneously launched in respect of goods detained u/s 129 if there is an attempt to evade payment of duty

Letting out of compressors for pumping of water from the borewells to the agricultural fields is not exempt

No application can be made to admissibility of Input tax credit on the procedural issue