Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Advance ruling maintainability and ITC eligibility are considered for construction of foundations and structural supports for heavy machinery. The Explanation to section 17 treats foundation and structural supports as part of ''plant and machinery'' (excluding land, buildings and similar civil structures), making them potentially eligible for ITC when used for outward supplies. The application lacked documentary proof on ITC eligibility, payment, availing and filings, and the works were completed before the AAR application; because advance rulings apply only to supplies being undertaken or proposed, the authority declined to rule on the merits.
Advance ruling maintainability and ITC eligibility are considered for construction of foundations and structural supports for heavy machinery. The Explanation to section 17 treats foundation and structural supports as part of ''plant and machinery'' (excluding land, buildings and similar civil structures), making them potentially eligible for ITC when used for outward supplies. The application lacked documentary proof on ITC eligibility, payment, availing and filings, and the works were completed before the AAR application; because advance rulings apply only to supplies being undertaken or proposed, the authority declined to rule on the merits.
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