Case Laws

GST Tax Rate on Rental / Leasing Charges for Industrial Equipment

Where statutory appeal process u/s 107 can be explored, petitioner ought to have filed an appeal, instead of approaching this Court

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

Notice must be served on the petitioner before the truck is seized u/s 129

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

Adjudication of notices i.r.o Recovery on Royalty to be held in abeyance until resolved by SC Constitution Bench

Registration Cancellation: Taxpayer has to be diligent in availing alternate remedies within the stipulated time

HC cannot interfere in disputes revolving around the classification of services

Mere non filing of returns does not warrant retrospective cancellation of registration

Disputes related to the adequacy of evidence cannot be addressed in proceedings under Article 226 of the Constitution