Case Laws

GST Refund Claim for Omitted Invoices Maintainable if Filed Within Limitation Period

Penalty Confirmation Without Specification in Statutory Form GST DRC-01 is Impermissible

Service Tax Demand Based on Form 26AS and Extended Limitation Without Willful Evasion Invalid.

Assessee Not Liable for Purchase Tax Non-Payment Caused by Departmental Software Defect

GST Registration Cancellation Upheld for Fake ITC Claims and Unproven Goods Movement

Assessee Must Prove Water Supply Exemption to Avoid Tax on Packaged Drinking Water

Rejection of Waiver Application for Interest and Penalty Under Section 73 Unlawful Due to "May" Interpretation

Penalty Upheld for False E-way Bill Declaration and Unauthorized Delivery Challan Signature

Penalty for Expired E-way Bill Set Aside Due to Lack of Tax Evasion Intent

Assessment Order Set Aside; Fresh Adjudication Granted Upon 50% Pre-Deposit Despite Appeal Limitation.