Case Laws

"Proper officer" empowered to issue SCN and recovery in the case of IGST refunds

Assessment Order Quashed for Confirming Interest and Penalty Not Proposed in SCN

Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST

ITC allowed on insurance for stock and business premises

Pre-deposit for appeal should be based on the disputed tax amount, not the total demand

Non-Filling of E-Way Bill Part B Due to Technical Error Does Not Prove Tax Evasion. Penalty Quashed

Fraudulent availment of ITC: Consolidated SCN and order for multiple financial years is permissible and tenable. HC Ruling upheld.

Payments made under duress: Deficiency Memos Quashed, Refund Ordered

Section 77 Refunds Are Not Barred by Limitation

Penalty Paid Under Duress: Refund Ordered For Failure to Pass Final Assessment Order (MOV-09)