CASE LAW
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Authority |
One liner |
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2024(10)LCX0057 Bombay High Court Maharashtra Scrap |
Rejecting application to revoke GST registration cancellation without addressing delay in filing the application or indicating how registration was obtained through fraud violates natural justice principles and Article 19(1)(g) of Indian Constitution. |
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2024(10)LCX0001 Supreme court of India Safari Retreats Private Limited |
Question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the expression plant or machinery used in Section 17(5)(d) is a factual question which has to be determined keeping in mind the business of the registered person and the role that building plays in the said business. |