Case Laws

Appropriate remedy for an assessee against provisional attachment would be to invoke sub-rule 159(5)

No specific provision in the CGST Act that requires assesses to declare the route of transportation/transit of goods

Refund cannot be rejected without considering the contentions of the taxpayer

Registration cancellation order cannot lack proper reasoning

Two SCNs cannot be given on the same issue

Pre-deposit to be paid at the time of filing the appeal can be reduced due to financial hardship

Registration cancellation orders cannot lack proper reasoning and display a clear non-application of mind

Does an order made available on the common portal constitute communication u/s 169? Matter requires further consideration

Claimed ITC, reflected in Form GSTR 2A, though with some delay, cannot be denied

Transfer of development rights by the land owner in consideration of land development services received is taxable under RCM