Case Laws

No limitation period for recovering excess duty drawbacks

Section 161 mandates a personal hearing when rectification adversely impacts the taxpayer

Practicing advocates are exempt from service tax when rendering legal services

GST Orders issued after due application of minds are valid when taxpayers ignore SCNs

Mere deviations from the e-way bill route are not sufficient to infer intentions of tax evasion

Department cannot invoke Sec 54(11) to withhold a refund when no appeal is filed against the Appellate Authority order and no stay is in place

Order passed without PH is not sustainable. Costs imposed on the adjudicating authority

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing

Recipient entitled to recover penalty caused by supplier’s administrative error

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services