Case Laws

GST registration to be restored after physical verification

Revenue cannot change the grounds of detention of goods in the SCN

Section 129 Proceedings Invalid for Vehicle Transporting Only Chassis for Refurbishment

Appeal rejection due to limitation: Petitioner is directed to avail the Amnesty Scheme

'Car seat Covers' fall under HSN 8708 attracting 28% GST

No violation of principles of natural justice if a person does not avail the opportunity of personal hearing

Taxpayer cannot be forced to pay any amount during the search

Inadvertent errors in filing returns should be permitted to be rectified even after the due date, provided there is no loss of revenue to the government

Limitation of 30 days period prescribed under Section 62(2) of the Act is directory in nature

ITC can't be denied automatically for non-payment of taxes by the supplier