Case Laws

U/s 83, the Commissioner should pass an order recording his satisfaction that orders of provisional attachment are necessary to safeguard the interests of revenue.

Subway Systems India Pvt. Ltd not guilty of profiteering

Anti-profiteering proceedings against Prasu Infrabuild dropped i.r.o projects other than "SKA Green Arch"

Appellate authority is directed to determine whether the vehicle was in motion at the time of interception

Orders quashed as the preceding notices were hosted on the wrong dashboard of the GST portal

Registration cancellation cannot be outside the scope of the show cause notice

No order under Section 83 of the CGST Act can be passed by any officer other than the Commissioner

Amount deposited during search proceedings deposited amount should be refunded along with interest because no SCN was issued and there was no determination of tax liability

Personal Hearing cannot be denied based on a mere “No” in GSTDRC-06

Anti-profiteering proceedings against Maheshwari Infratech dropped i.r.o projects other than "U-Faria"