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

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

SEZ Unit is entitled to claim the refund of unutilised ITC accumulated under Rule 89

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

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

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

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