Case Laws

Penalty under Section 129(1)(b) Quashed for Failure to Acknowledge Invoice Ownership

Claim for refund is valid if the levy imposed was unconstitutional, even if it is beyond the usual statutory time limit for refund applications

25% tax Deposit for non-compliance in adjudication process

Medical condition is not a valid reason for a 4-year delay in filing a GST appeal

Goods should not be detained u/s 129 based on undervaluation

Order quashed due to a lack of adequate opportunity for the petitioner to present evidence and respond to allegations

VAT: To claim ITC, the dealer must demonstrate actual sales with sufficient documentation

Anticipatory Bail Granted in GST Fraud Case Amid Claims of Double Jeopardy

Bail granted due to the absence of direct incriminating evidence against the assessee

Interest on delayed refunds is payable as per section 56 of the CGST Act.