Case Laws

Minor errors in the E-Way bill number (one or two digits) should not result in proceedings under Section 129 of the CGST Act

Private Development Agreement Without Statutory TDR/FSI Outside Scope of Entry 5B of Notification 2/2019 - CT(Rate)

Appellate Authority must address cases on merits, even without appellants’ presence, and not dismiss appeals solely for absence

Separate show cause notices must be issued for different assessment years

ITC Blockage Quashed Due to Lack of Pre-Decisional Hearing and Independent Reasoning

Notification 56/2023(Central Tax) issued u/s 168A and related G.O. are valid

No limitation period for recovering excess duty drawbacks

Section 161 mandates a personal hearing when rectification adversely impacts the taxpayer

Practicing advocates are exempt from service tax when rendering legal services

GST Orders issued after due application of minds are valid when taxpayers ignore SCNs