Case Laws

No violation of principles of natural justice if a person does not avail the opportunity of personal hearing

Appeal rejection due to limitation: Petitioner is directed to avail the Amnesty Scheme

Inadvertent errors in filing returns should be permitted to be rectified even after the due date, provided there is no loss of revenue to the government

ITC can't be denied automatically for non-payment of taxes by the supplier

Taxpayer cannot be forced to pay any amount during the search

Limitation of 30 days period prescribed under Section 62(2) of the Act is directory in nature

GST not leviable on charges for metering equipment, testing fee for meter, labour charges for shifting of meters, charges for application for releasing connection of electricity

Search authorization by Joint Commissioner without recording reasons is invalid

EPC contract for the development of Integrated Gas Surface Facilities falls under SAC 9954 attracting 18% GST

Discretion to cancel the registration with retrospective effect cannot be exercised arbitrarily