Case Laws

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

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

Disciplinary action against officers for losing GST Case documents

CAG’s authority to audit private entities questioned

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

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

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

Natural Fibre Composite (NFC) Board merits classification under HSN '4411 93'

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

Bail sanctioned in fake ITC case as the co-accused with a more serious role had also been granted bail