Case Laws

Recovery made pending adjudication is required to be refunded with interest. Single judge ruling upheld.

Service Tax: Pre-consultation rule is not mandatory for cases booked under fraud, collusion, wilful mis-statement, or evasion of tax

Railway projects qualify for 12 per cent, whether executed for the Indian Railways, RVNL, or any other entity involved in railway infrastructure development.

Willfully avoiding registration and payment of dues attract penalty

Fake ITC Case: Bail granted with strict conditions

Seizure of cash is illegal if it does not constitute part of the stock in trade

Input Tax Credit Denial: Matter remanded with instructions to consider circular 183

GST provisions do not impose vicarious liability on employees for a company’s tax liabilities. HC ruling upheld.

Demand Order set-aside due to improper service of notice

Supply of holographic stickers (excise labels) by State Excise Department is not a taxable supply