Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Electrical installations and their components for factory expansion do not qualify as 'plant and machinery' under the Explanation to Section 17(5) of the CGST Act because they are generic, serve multiple functions, and upon annexation become part of immovable property; consequence: input tax credit on GST paid for such electrical works is disallowed under the blocking provisions of Section 17(5). Because ITC is denied on the merits, issues concerning timing or basis to claim ITC for supplier invoices treating amounts as advances and subsequent adjustments were deemed inapplicable and were not considered further.
Electrical installations and their components for factory expansion do not qualify as 'plant and machinery' under the Explanation to Section 17(5) of the CGST Act because they are generic, serve multiple functions, and upon annexation become part of immovable property; consequence: input tax credit on GST paid for such electrical works is disallowed under the blocking provisions of Section 17(5). Because ITC is denied on the merits, issues concerning timing or basis to claim ITC for supplier invoices treating amounts as advances and subsequent adjustments were deemed inapplicable and were not considered further.
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