Case Laws

No interest payable to the taxpayer for delay in responding to Deficiency Memo

Interest payment to be made by the department on inadvertent deposit made in Electronic Cash Ledger

Rectification order under section 161 needs prior PH

ITC allowed for Rooftop Solar Plant in a Commercial Mall

Electronic Credit Ledger could be utilized for pre-deposit requirements

Limitation is counted from the date of communication of the order

Negative blocking of the Electronic Credit Ledger is not sustainable. HC ruling upheld.

Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts. HC ruling upheld.

Detention of a vehicle based solely on the possession of an e-way bill without any corresponding movement of goods is invalid

Revocation of cancellation of registration allowed on payment of all outstanding tax dues, including interest, penalties, and late fees