Case Laws

Fake ITC case: Anticipatory bail granted to tax practitioner subject to conditions that includes a cash security deposit and a bail bond

Section 129 should not be interpreted to automatically impose penalties for trivial or procedural infringements

Imposition of GST on the royalty payments made by the taxpayer for a quarry lease: Coercive action stayed

Arrest deemed illegal as the prosecution failed to adhere to proper procedural requirements before effecting the arrest

Order quashed as date of personal hearing, time of personal hearing and venue of personal hearing were not indicated

No case for intervention by the court as the e-way bill relied by the petitioner for transportation of the car is contrary to the Invoice–cum–Bill of Supply

Classification dispute: Taxpayer should pursue an appeal rather than seeking extraordinary relief under Article 226 of the Constitution

Electricity Regulatory Commissions are not liable for GST on the regulatory fees collected.

No requirement of separate notification for cross-empowerment u/s. 6(1)

ISD credit denial: Matter remanded for reevaluation