Case Laws

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

Value of such High Sea Sales supply would form a part of the transaction value for computing the value of work contract service

It is mandatory to provide a personal hearing under Section 75 of the CGST Act before passing an order

GST is leviable on brokerage of agricultural produce

Appellate Authority has the discretion to condone delay beyond statutory period

Circular Does Not Override Statutory Provisions. HC ruling upheld.

Taxpayer's reply to the discrepancy notice must be considered while finalizing the findings of the audit

Satisfaction required to be recorded in terms of Section 61(3) of the Act is primarily subjective

Cancelled registration to be restored on the condition that the taxpayer, within 4 weeks, would file all the pending returns up to date and clear all the dues

Petitioner to pay the interest demanded in the caution notice in three equal monthly installments