Case Laws

Order lacking in consideration of the taxpayer’s detailed reply is unsustainable

Ensuring Fairness and Due Diligence: Case remanded for Re-adjudication

Penalty for E-way Bill expiry quashed as there was no intention to evade tax

ITC claims cannot be rejected solely based on non-declaration in the GSTR-3B returns

Procedural deficiencies should not invalidate an appeal filed within the limitation period

Production of invoice, e-way bill subsequent to the interception cannot absolve the taxpayer from the liability of penalty

Date of upload of the order should be treated as the commencement of the limitation period for filing an appeal

The GST assessment order served to the old address is not a valid service of the order.

Penalty cannot be levied under Section 129(3) for clerical error in E-way Bill

Mechanical issuance of cancellation notices without legal basis must be avoided