Case Laws

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

Separate show cause notices must be issued for different assessment years

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

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

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

Mechanical ITC Rejection Based on Alleged Non-Existent Suppliers Quashed

Practicing advocates are exempt from service tax when rendering legal services

GST Orders issued after due application of minds are valid when taxpayers ignore SCNs

Writ petition cannot be entertained if an effective alternative remedy exists unless exceptional circumstances warrant it

Eligibility relaxation as per the proviso in Section 110(1)(d) is relevant only for state officers, not for All-India Service officers