Case Laws

Blocking of Electronic Credit Ledger under rule 86A requires authorities to have independent reasons to believe the credit was fraudulently availed or ineligible

Application not admissible if the issue is under investigation

Section 74 squarely applicable for willful suppression of sales to evade tax

Appellate authority must provide adequate reasoning for the rejection of an appeal

Rectification Order: Application of reduced tax rate on inputs used for constructing warships and submarines

AAR decision binding on both taxpayer and department if not appealed against

When ownership of goods is established, taxpayer is entitled to lesser penalty u/s 129(1)(a)

Consolidated Show Cause Notices for Multiple Financial Years are Impermissible under GST Act

Advance ruling application dismissed due to pending DGGI investigations

Demand alleging suppression of supplies based on power consumption alone is not sustainable