Case Laws

Interest cannot be levied from the date of deposit in the electronic cash ledger till the date of filing of the return

Seized goods to be released upon production of relevant delivery challans

SEZ Unit is entitled to claim a refund of accumulated ITC arising from zero-rated supplies made without tax payment (LUT/Bond)

Fusible interlining cloth should be classified under Chapters 50 to 55, rather than Chapter 59, due to its partial coating nature

Assessment orders issued after the demise of the deceased were unsustainable

Job Work: Remand back to the appellate authority for re-determination of the e-way bill requirement

Form GST DRC-01 issued without show cause notice: Order quashed

Personal hearing is a must when adverse orders are being contemplated

Demand order is invalid if business of the deceased person is not carried on by legal heirs

Delay in filing appeal due to illness: Appellate authority to hear the case on merits