Case Laws

Service of Notice: Officers must explore other modes of service (preferably RPAD) u/s 169 especially when the taxpayer's registration has been canceled

Revising authority cannot expand the scope of the original SCN u/s 108

Refund of Double Customs Duty Payment: Limitation Inapplicable to Mistaken Deposits

Bunching of Show Cause Notices for Multiple Financial Years is Impermissible Under GST Law

Penalty u/s 129 quashed for solely relying on supplier’s statement

Inadvertent inclusion of turnover of sister concern in GSTR1: Manual Rectification of GSTR-1 allowed

Section 16(2)(c) and Rule 36(4) are constitutionally valid

Assignment of Long-Term Leasehold Rights and Land Development Cost are Taxable Under GST

Authorities cannot recover the full tax demand before the appeal period expires

Profiteering by Subway Franchisee Confirmed, Refund to Consumer Welfare Fund Ordered