Case Laws

Advance ruling application rejected as the taxpayer has already been served notice under Section 73 on the same issue

Imposition of penalty at the rate of 200% of the tax payable u/s 129 is highly disproportionate when there is no intention to evade tax

Belated filing of an appeal to de condoned due to the taxpayer’s illness

Personal hearing under section 75(4) of the CGST Act must be provided before passing any adverse decision

Advance ruling cannot be given on issues already pending before the adjudicating authority

Show Cause Notice must be issued before passing demand order

Goods should not be detained under section 129 solely based on under-valuation

18% GST rate applicable for hiring of electrical equipment, air conditioning systems, and fire safety installations installed in a building

Appellate Authority has no power to remand a case to the Adjudicating Authority

100% penalty is not leviable when the show cause notice is issued under Section 73 of the CGST Act