Case Laws

Matter remanded to the Appellate Authority to specifically test the veracity of the petitioners’ contention on upload date

Assessment Order Quashed for Confirming Interest and Penalty Not Proposed in SCN

Penalty Under Section 129(1)(b) Is Not Meant For Cases Where The Owner Is Traceable

Revisional Power u/s 108 Cannot Precede Assessment Proceedings

Technical Errors During Stock Transfer Do Not Warrant Seizure. Penalty Quashed.

Provisional attachment order automatically ceases to have effect after one year

Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST

Compensation Cess Paid on Coal is Refundable for Exports Made Under IGST Payment (Zero-Rated)

ITC allowed on insurance for stock and business premises

Section 130 cannot be invoked for alleged violations of stock and accounts maintenance (Section 35) without first determining the tax liability under Section 73 or 74