Case Laws

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

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

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

Pre-deposit for appeal should be based on the disputed tax amount, not the total demand

GST Best-Judgement Assessment Order Deemed Withdrawn Even Upon Belated Return Filing

Non-Filling of E-Way Bill Part B Due to Technical Error Does Not Prove Tax Evasion. Penalty Quashed