Case Laws

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

Pre-Decisional Hearing Crucial for ITC Blocking. High Court ruling upheld.

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

Department's opinion u/s 54(11) cannot be used independently to withhold refunds, especially when no appeal is pending against the Appellate Authority's favorable decision

GST on supplying fitted assets on hire: Matter remanded to AAR

GST Demand against deceased invalid without notice to Legal Heir

Rectification of GSTR 3B to align with GSTR 1 permitted

Discounts given by manufacturers to retailers generally cannot be considered consideration for services

Selling goods at a lower price than the prevalent market price does not constitute a discrepancy in the returns as per Section 61

Leasing a goods carriage to a Goods Transportation Agency (GTA) is exempt