Case Laws

Seeds do not qualify as agricultural produce

Seed quality goods cannot be treated as agricultural produce

Vested rights cannot be defeated on account of any irregularity in the system evolved by the Government

Summons for appearance issued u/s 70 and the authorization for arrest issued u/s 69(1), do not fall within the ambit of 'Criminal Proceedings'

Department to consider allowing the petitioner to correct GSTR-1 return

Technical glitches should not hinder giving effect to orders of an appellate authority

Assessment order passed without issuing DRC-01 notice u/s 74(1) is vitiated

No ruling on applicability of GST on recovery of Notice Pay from the employees. Members differ.

A show cause notice must contain the materials / grounds which according to the Department necessitate an action

Cross Empowerment: Inherent lack of jurisdiction Vs contributory error of jurisdiction