The Hon’ble High Court of Patna in the case of Sri Sai Food Grain & Iron Stors set aside the demand order against the Assessee due to procedural violations during inspection and confirmed tampering of the seizure order by a tax officer.
The AAR, Gujarat ruled that the transferee acquiring the rights of the lease for construction of the immovable property is not entitled to take ITC of the GST paid by them on the services received by the Transferor by way of the lease as per Section 17(5)(d) of the CGST Act.