Case Laws

Disciplinary action against officers for losing GST Case documents

CAG’s authority to audit private entities questioned

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

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

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

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

GST not payable on consideration against 'Works Contract' executed in Maldives. AAAR ruling set-aside.

Cancellation of GST registration hinders a company’s ability to operate and threatens state revenue collection