Case Laws

Penalty imposed u/s 129(1)(b) is NOT applicable where owner of the goods comes forward and accepts the ownership of the seized goods

If taxpayer doesn't bother to reply to SCN or to make a request for PH, he cannot take recourse to Sec 75(4) after the order is passed

Refund Rejection Orders Set Aside for Non-Compliance with Rule 92(3) Opportunity of Hearing

Negative blocking of ITC under rule 86A is unjustified

GST order quashed due to uploading of notice under wrong tab

VAT: Director cannot typically be held liable for a company's tax dues after resignation and particularly after death, unless gross negligence or misfeasance is demonstrated.

Electronic Credit Ledger blocking under rule 86A stayed for not issuing a formal order

Co-insurance premium and reinsurance commission should not be classified as supply under GST

No limitation for refund of IGST paid on ocean freight as the levy itself is unconstitutional

No constitutional guarantee for refunds in situations where the tax structure involves exempted supplies