Case Laws

Second Provisional Attachment Order Invalid Without Changed Circumstances After Initial Order Lapses

Consolidated Show Cause Notices for Multiple Financial Years Permissible u/s 73 and 74. Single Judge order set-aside

Appellate Authority Must Confine Transitional Credit Adjudication to MGST Act Scope

Penalty Confirmation Without Specification in Statutory Form GST DRC-01 is Impermissible

Assessee Granted Opportunity to Furnish Proof for Input Tax Credit on Supplies to Government

GST Refund Claim for Omitted Invoices Maintainable if Filed Within Limitation Period

Assessee Not Liable for Purchase Tax Non-Payment Caused by Departmental Software Defect

Service Tax Demand Based on Form 26AS and Extended Limitation Without Willful Evasion Invalid.

Penalty Upheld for False E-way Bill Declaration and Unauthorized Delivery Challan Signature

Non-Filing of GSTR-9C with GSTR-9 Attracts Late Fee Under Section 47 of GST Act