Case Laws

Passing an attachment order despite pending appeal is not justified

Fake ITC case: Bail granted subject to various conditions including payment of dues

No intervention at the stage of the show cause notice

Time limit for filing refund should be calculated from the date of the circular which clarified that no GST was applicable on notice pay recoveries from employees

GST Registration cancellation quashed as grounds in order differed from SCN

Exclusive reliance on the GST portal for communication did not meet procedural requirements

Circular on taxability of personal guarantee and corporate guarantee STAYED

Delay in filing of 'Revocation of GST registration cancellation' allowed subject to payment of all dues

GST Notification ratification cannot substitute recommendation

GST Officers’ apology for improper arrest of taxpayer accepted