30-Jul-2024

Matter remanded for fresh adjudication for non-consideration of reply & ill-health

07-Jul-2024

Assessment order communicated through the common portal is valid

03-Jul-2024

Best judgment assessment valid despite non-serving of notice stipulated u/s 62(1)

02-Jul-2024

Reinstatement Opportunity for GST Registration: Appellant Granted Another Chance to Comply with Procedural Necessities

25-Jun-2024

Payment made during search without issuance of acknowledgment in GST DRC-04 is liable to be refunded

25-Jun-2024

Advance ruling can bind only the applicant who went before the Advance Ruling Authority for a decision

24-Jun-2024

Transporters are not obligated to strictly adhere to route maps specified in consignment documents

21-May-2024

Ignoring the GSTR-9 could prejudice the taxpayer’s rights

14-May-2024

Matter remanded as no date for personal hearing or time of personal hearing or venue of personal hearing has been mentioned

02-May-2024

Purchasers can't be held accountable for suppliers’ failure to deposit taxes

02-May-2024

Denial of ITC: Authorities should first proceed against the supplier before penalizing the recipient

29-Apr-2024

Wrongly claimed IGST credit need not be reversed if used for CGST and SGST payments

25-Apr-2024

Conduct of the taxpayer in not extending the e-way bill for four days after its expiry cannot be absolutely condoned

09-Apr-2024

Pre-deposit obligation is confined to the disputed tax quantum, excluding penalties, fees, and interest

13-Feb-2024

Appellant is entitled to the materials on the basis of which show cause notice was issued to it and without such materials, it may not be possible for the appellant to give a proper reply

05-Feb-2024

Before imposing penalty under Section 129, revenue must prove the intention to evade tax

31-Jan-2024

Imposition of penalty at the rate of 200% of the tax payable u/s 129 is highly disproportionate when there is no intention to evade tax

08-Jan-2024

Proper officer is bound to afford an opportunity of hearing before passing an adverse decision

08-Jan-2024

Rectification u/s 161 cannot be by way of a long-drawn reasoning, which would tantamount to rewriting the earlier decision

18-Dec-2023

Appellant allowed to file the appeal with the required pre-deposit within the extended time frame

17-Dec-2023

Tax dues cannot be claimed by the Revenue without involving the official liquidator

10-Dec-2023

Taxpayer cannot choose the office of the GST department where they can appear and submit documents in response to the summons

05-Dec-2023

GST Levy on Environmental Cess stayed

30-Nov-2023

Period for filling the appeal can be extended by the Appellate Authority as the provisions of the Limitation Act, particularly Section 5, are attracted to appeals filed under the GST regime

30-Nov-2023

Penalty Imposition under Section 129(3) is not automatic