GST demand and SCNs quashed as telecom towers were held movable equipment, not immovable property, thereby defeating the Revenue’s attempt to invoke Section 17(5)(d) for blocking ITC

GSTAT Directs Lenient Scrutiny of Appeals for Six Months: Defects of Form Not to Obstruct Tribunal Filing

Writ petition dismissed as the GST Officer was held competent to issue the Section 73 notice and cancellation order, since the Commissioner’s notification delegated...

Bank Attachment Upheld Due to Failure to Challenge Order-in-Original