Case Laws

Delay in filing appeal caused by the illness of the counsel condoned

GST Assessment Order Set Aside: Conditional Remand Granted Due to Proprietor's Illness And Advanced Age

"Proper officer" empowered to issue SCN and recovery in the case of IGST refunds

Taxpayer's Pre-SCN Deposit Under Section 74(5) Upheld. Late Payment Of 15% Penalty Allowed to Quash OIO.

Assessment Order Quashed for Confirming Interest and Penalty Not Proposed in SCN

Penalty Under Section 129(1)(b) Is Not Meant For Cases Where The Owner Is Traceable

Technical Errors During Stock Transfer Do Not Warrant Seizure. Penalty Quashed.

Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST

ITC allowed on insurance for stock and business premises

Section 130 cannot be invoked for alleged violations of stock and accounts maintenance (Section 35) without first determining the tax liability under Section 73 or 74