Case Laws

Inspection and seizure considered invalid due to absence of independent witnesses and tampering of the seizure order

Extensive legal consultation does not provide sufficient cause for the delayed filing of a GST appeal. However delay condoned in the interest of justice.

Requirement for Statutory Appeal in ITC Dispute upheld

200% Penalty Inapplicable on Expired E-Way Bills for Zero-Rated Goods

Physical verification of a business premises should be done in presence of the taxpayer

Amended Rule 89(5) for Inverted Duty Structure Refunds Applies Retrospectively

Advance Ruling application disposed as withdrawn after suo-moto registration cancellation

AAR application rejected as the classification issue is currently pending before the CESTAT, Bengaluru

Writ Petition Challenging GST Demand and Validity of Section 168A Notifications; Order U/S 73 CGST Act Set Aside for Procedural Infirmities; Matter Remitted for Personal Hearing.

Ex-Directors challenging penalty under Section 122(1A) must resort to the statutory appeal process