Case Laws

Non-Filling of E-Way Bill Part B Due to Technical Error Does Not Prove Tax Evasion. Penalty Quashed

Notice Issued on ITC Denial Over Seller's Cancelled Registration

Fraudulent availment of ITC: Consolidated SCN and order for multiple financial years is permissible and tenable. HC Ruling upheld.

Section 77 Refunds Are Not Barred by Limitation

Refund Rejection Set Aside: Taxpayer Allowed to Submit Additional Documents

Writ Petition Dismissed with Costs: GST Detention Upheld Due to Systematic Fraud and Lack of Probity

Payments made under duress: Deficiency Memos Quashed, Refund Ordered

Bail Denied for Accused in GST Fraud Involving Bogus Firms and Fake Input Tax Credit

Stock Discrepancy Does Not Prove Mens Rea for Section 74

Tax-Paying Parties, Not Just Depositors, Can Claim Refunds Under Section 54