Case Laws

Section 75(12) cannot be invoked upon inclusion of Self-Assessed Tax in Section 39 Returns

Goods verified in MOV-04 cannot be reassessed later

Liquidated damages or penalties for breaches of contract do not constitute a supply of services

Services Rendered on Principal-to-Principal Basis Excluded from "Intermediary Services" Under IGST Act

Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries. AAR ruling upheld.

Inspection and seizure considered invalid due to absence of independent witnesses and tampering of the seizure order

Extensive legal consultation does not provide sufficient cause for the delayed filing of a GST appeal. However delay condoned in the interest of justice.

Requirement for Statutory Appeal in ITC Dispute upheld

Physical verification of a business premises should be done in presence of the taxpayer

Advance Ruling application disposed as withdrawn after suo-moto registration cancellation