Case Laws

Blocking of Electronic Credit Ledger (ECL) in Negative is Illegal Under Rule 86A

Appellate Authority to Condone Delay When Order Not Properly Notified on GST Portal

Interim Order Directing Pre-deposit for Appeal to Non-Functional Tribunal Upheld

Assessment Order Quashed for Confirming Interest and Penalty Not Proposed in SCN

Writ petitions against SCNs should not be entertained unless the notice is totally non-est for absolute lack of jurisdiction

Revisional Power u/s 108 Cannot Precede Assessment Proceedings

Provisional attachment order automatically ceases to have effect after one year

Technical Errors During Stock Transfer Do Not Warrant Seizure. Penalty Quashed.

Condenser Fans and Blowers Classified as Parts of Air-Conditioning Machines, Not Industrial Fans

Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST