Case Laws

Taxpayer allowed to remit the pre-deposit for appeal from the attached accounts to enable the appeal process

Lack of a reasonable opportunity for the petitioner is a crucial flaw in the proceedings

Satisfaction required to be recorded in terms of Section 61(3) of the Act is primarily subjective

Petitioner to pay the interest demanded in the caution notice in three equal monthly installments

Period of block of ITC would remain valid only for a period of one year as per Sub-rule (3) of Rule 86A

Typographical error in the e-way bill without any intention to evade tax cannot lead to imposition of penalty

RFCL falls under Section 51(1)(d). TDS is not applicable while making payments to it.

12% GST on works executed by the Kerala Land Development Corporation Limited (KLDC) for the period from January 1, 2022, to July 17, 2022

AAR cannot decide on procedural matters related to delivery notes and e-way bills

AAR cannot decide on issues where proceedings are pending against the applicant