Case Laws

Rule 138(9) does not prescribe that the dealer must necessarily cancel the e-way bill if no transportation of the goods is made within 24 hours of its generation

AAR cannot give ruling on technical/procedural matters

Attachment of Bank Accounts to continue until objections under Rule 159(5) are disposed off

Any person aggrieved by the order of detention u/s 129 must necessarily approach the appellate authority before approaching the High Court

ITC of works contract service available on a further outward supply of works contract service

For the purpose of arriving at the total rental income, the notional interest earned on the security deposit is not to be taken into consideration

'Chocolate Milk Powder' is classified under the Tariff heading 1806

Sections 69 and 132 are constitutional and fall within the legislative competence of Parliament

Penalty for transporting any taxable goods without the cover of documents cannot exceed Rs 10,000/-

Power to attach the bank account cannot be extended to cover situations which are not expressly contemplated by section 83