Case Laws

No parallel GST Audit proceedings by State Authorities for the same financial year

No Penalty under Section 129 GST Act Without Intention to Evade Tax

Delay in filing appeal due to kidney ailment of taxpayer's wife is condoned

Provisions of Section 107 are comprehensive and intended to exclude the application of the Limitation Act regarding delay condonation beyond stated limits

Non-service of hard copies of adjudication order: Delay in filing appeal condoned

Time-barred GST Appeal to be reconsidered in view of age related health issues

Demand based solely on the Income Tax Department's findings is unsustainable

Validity ITC Time limit u/s 16(4) and GSTR 3B validity upheld

No contravention if E-way bill is produced before the seizure order could be passed u/s 129 and there are no discrepancies

Cancellation of registration doesn’t affect taxpayer’s liability or violations committed prior