Case Laws

Right to cross-examine is not absolute, taxpayer should exhaust appellate remedies

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)

Mechanical ITC Rejection Based on Alleged Non-Existent Suppliers Quashed

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

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

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

Separate show cause notices must be issued for different assessment years

No limitation period for recovering excess duty drawbacks

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