Case Laws

Order invalid due to failure to consider taxpayer's reply

Order classifying Toilet Cleaner (Harpic, Lizol etc) under HSN '3402' set aside as the objections raised by the petitioner were not considered

Merely because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date

No RCM on services provided by Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam to THDC India Limited

Question of the validity of repeated issuance of attachment orders under Section 83 of the CGST Act is left open

Ensuring Fairness and Due Diligence: Case remanded for Re-adjudication

Provisional attachment orders under section 83 cease to operate after one year. Question of the validity of repeated attachment orders is open.

Order lacking in consideration of the taxpayer’s detailed reply is unsustainable

Personal hearing must be granted upon request from the person chargeable with tax or penalty, or when any adverse decision is contemplated against such person

Penalty for E-way Bill expiry quashed as there was no intention to evade tax