This explains why GST cannot be levied unless a transaction qualifies as supply under Section 7. It highlights judicial reasoning that proper classification and statutory tests must be applied before ...

The Tribunal confirmed liability of directors under Section 42 based on their role in managing the company. It found no error ...

The Tribunal upheld contravention but reduced penalties due to lack of justification for maximum fines. It emphasized ...

The court ruled that GST law does not prohibit inter-state transfer of ITC in amalgamation cases, especially for CGST and IGST components. It held that denial based on portal restrictions without ...

The court ruled that Section 67 allows seizure only of goods, documents, and related items, not cash. It held that treating currency as “things” is legally incorrect. The decision reinforces strict ...

The case examined the validity of reassessment notices issued beyond the permissible period. The Court ruled that such notices are invalid in light of binding precedent, leading to quashing of the ...

The Tribunal validated reopening under Section 147 based on credible post-search information. Proper procedure under Section 148A was followed, making reassessment ...

The Tribunal upheld denial of loss set-off as the statutory eight-year limit for carrying forward capital losses had expired. It ruled that pending litigation does not extend the permissible period ...

The Tribunal held that the Assessing Officer erred in fully rejecting the assessee’s explanation linking cash deposits to business sales. However, due to incomplete substantiation, a limited addition ...

The Tribunal held that the government’s decision to canalise exports of beach sand minerals was a policy measure involving strategic resources. It ruled that such sovereign functions are excluded from ...

The Court held that authorities cannot initiate confiscation under Section 130 without completing detention proceedings under Section 129. It ruled that bypassing statutory procedure renders the ...

The Tribunal ruled that an unregistered agreement does not invalidate exemption if possession is taken and payment is made. The term purchase under Section 54 was interpreted ...