Case Laws

Search and seizure actions at a fixed business location do not warrant penalties under Section 129

Excess claim of ITC: Re-Adjudication ordered

Matter remanded as the taxpayer had no opportunity to cross-examine the suppliers and transporters

Cross-examination of government officers is not always necessary, especially when the statements or inquiry reports are based on available records

SCN and order uploaded in the wrong section of the portal: Taxpayer allowed to approach appellate authority

Provisional attachment ceases to have effect after one year

Proper Officer to expedite the processing of the cancellation application

Corporate guarantee proceedings stayed pending a response from the CBIC

Purchasers can't be held accountable for suppliers’ failure to deposit taxes

Denial of ITC: Authorities should first proceed against the supplier before penalizing the recipient