Case Laws

Tax dues cannot be claimed by the Revenue without involving the official liquidator

Revenue cannot change the grounds of detention of goods in the SCN

'Car seat Covers' fall under HSN 8708 attracting 28% GST

No violation of principles of natural justice if a person does not avail the opportunity of personal hearing

Appeal rejection due to limitation: Petitioner is directed to avail the Amnesty Scheme

Inadvertent errors in filing returns should be permitted to be rectified even after the due date, provided there is no loss of revenue to the government

ITC can't be denied automatically for non-payment of taxes by the supplier

Taxpayer cannot be forced to pay any amount during the search

Limitation of 30 days period prescribed under Section 62(2) of the Act is directory in nature

GST not leviable on charges for metering equipment, testing fee for meter, labour charges for shifting of meters, charges for application for releasing connection of electricity