Case Laws

Clarity on penalty powers under rule 86B & Section 129 sought

Service of notices and orders through GST portal is a valid mode of service

Assessment order cannot be passed before a notice for non-filing (under Section 46) is issued

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

GST on development rights under a revenue sharing arrangement : Interim stay granted

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)

No limitation period for recovering excess duty drawbacks

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

Mechanical ITC Rejection Based on Alleged Non-Existent Suppliers Quashed