Case Laws

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

GST Demand Quashed: "Clean Slate" Principle Applies to Going Concern Sale in Liquidation

GST Best-Judgement Assessment Order Deemed Withdrawn Even Upon Belated Return Filing

Pre-deposit for appeal should be based on the disputed tax amount, not the total demand

Non-Filling of E-Way Bill Part B Due to Technical Error Does Not Prove Tax Evasion. Penalty Quashed

Notice Issued on ITC Denial Over Seller's Cancelled Registration

Fraudulent availment of ITC: Consolidated SCN and order for multiple financial years is permissible and tenable. HC Ruling upheld.

Payments made under duress: Deficiency Memos Quashed, Refund Ordered

Section 77 Refunds Are Not Barred by Limitation

Writ Petition Dismissed with Costs: GST Detention Upheld Due to Systematic Fraud and Lack of Probity