Case Laws

Since cash is not considered goods but falls within the definition of "money", it cannot be seized under the provisions of the GST Act

Updating the e-waybill to reflect changes in the vehicle number suffices to avoid penalties for discrepancies in the consignment note

Order invalid due to failure to consider taxpayer's reply

Penalty proceedings under Section 129 cannot ensue from a godown search and seizure

Date of initial filing of appeal through the online mode should be considered the official filing date if all required steps are completed

Order classifying Toilet Cleaner (Harpic, Lizol etc) under HSN '3402' set aside as the objections raised by the petitioner were not considered

Adjudication by the same officer who conducted the inspection violates principles of natural justice

Merely because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date

Question of the validity of repeated issuance of attachment orders under Section 83 of the CGST Act is left open

No RCM on services provided by Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam to THDC India Limited