Case Laws

Orders Issued Against Deceased Person After Demise Are Non-Est in Law, Set Aside.

Interest Liability Must Be Quantified in Show Cause Notice; Order Quashed Without SCN Quantification

Proper Officer Possessed Jurisdiction to Impose Penalties Under CGST Act Section 122(1)

Supreme Court Extends Time to File Appeal Until March 16, 2026

GST Authorities Must Refund Excess Recovery and Stay Proceedings upon Section 112(8) Pre-deposit

Check Post Authorities Cannot Determine Goods Valuation for Transit Seizure or Penalty

Assessment Orders Passed Without Personal Hearing Set Aside, Matter Remanded for Fresh Consideration

Appellate Authority Lacks Power to Remand GST Refund Cases to Adjudicating Authority

Property Transferred Before Tax Attachment Cannot Be Attached for Director's Uncrystallized Liability

Composite GST Show Cause Notices for Multiple Assessment Years Held Unsustainable