‘Business transfer’ as a going concern is not subject to VAT

Preliminary action against suppliers for non-payment of GST [breach of Section 16(2)(c)]

Hostel services amounts to renting of residential dwelling

Managing investor’s money under 'trust structure' is not liable for service tax

Transfer of land development rights is exigible to GST

Cancellation of supplier’s registration cannot be the sole ground to deny ITC

No interest payable if tax deposited in Electronic Cash Ledger

Supply of vehicles on ‘hire basis’ is not a deemed sale but a service

Customs proceedings without jurisdiction

Self assessed return cannot be equated to assessment order

Notification issued cannot contradict the principles of promissory estoppel

Undervaluation under Customs law must be proved by lawful evidence

ITC cannot be denied due to non-reflection in Form GSTR-2A

Patna High Court upholds constitutional validity of Section 16(4) of the CGST Act

Recipient not entitled for ITC unless tax is paid by the supplier

Recipient cannot be deprived of ITC unless actions taken against the supplier