Case Laws

Right to cross-examine is not absolute, taxpayer should exhaust appellate remedies

GST on development rights under a revenue sharing arrangement : Interim stay granted

Minor errors in the E-Way bill number (one or two digits) should not result in proceedings under Section 129 of the CGST Act

Private Development Agreement Without Statutory TDR/FSI Outside Scope of Entry 5B of Notification 2/2019 - CT(Rate)

Appellate Authority must address cases on merits, even without appellants’ presence, and not dismiss appeals solely for absence

Section 161 mandates a personal hearing when rectification adversely impacts the taxpayer

Separate show cause notices must be issued for different assessment years

Notification 56/2023(Central Tax) issued u/s 168A and related G.O. are valid

No limitation period for recovering excess duty drawbacks

ITC Blockage Quashed Due to Lack of Pre-Decisional Hearing and Independent Reasoning