Case Laws

Validity ITC Time limit u/s 16(4) and GSTR 3B validity upheld

Cancellation of registration doesn’t affect taxpayer’s liability or violations committed prior

No contravention if E-way bill is produced before the seizure order could be passed u/s 129 and there are no discrepancies

Demand based solely on the Income Tax Department's findings is unsustainable

Disciplinary action against officers for losing GST Case documents

CAG’s authority to audit private entities questioned

SCN uploaded in wrong section of the portal: Taxpayer directed to file appeal before appellate authority

Threshold while dealing with a suspension order passed against an authority exercising a Quasi-Judicial power or a Judicial power, must be slightly at a higher level than the test applied for the authorities who are performing administrative functions

Issuing a consolidated show cause notice for multiple assessment years violates the CGST Act

Excess stock findings necessitate proceeding under Sections 73 or 74 rather than Section 130