Case Laws

Issuance of notice under Section 61(3) is not a condition precedent for initiating action under Section 74

Authorities shouldn't reject an application for refund on the ground of any mismatch without permitting the tax payer to reconcile the same and provide the necessary explanations

Benefit of the amnesty scheme extended to petitioner whose registration was cancelled after the cut-off date.

A telephonic conversation between an officer and the petitioner's proprietor cannot be considered as a personal hearing

Application rejected as the applicant did not attend the advance ruling hearing despite multiple opportunities

E-way bills signify rightful ownership of goods.

Revenue cannot dispossess the petitioner or any of the family members of any of their assets in the proceedings under Section 67, without seizing the same

Penalty imposable transporting goods without proper invoice & documents

Appeal cannot be rejected solely because the certified copies of an order were not supplied

Non-filing of returns for a continuous period of six months cannot be a ground for retrospective cancellation from the date that the registration was granted