Case Laws

ITC passed on through GSTR-3B is justified since functionality of ITC-02 was not live on the GST portal

Application rejected as the applicant did not attend the advance ruling hearing despite multiple opportunities

E-way bills signify rightful ownership of goods.

A telephonic conversation between an officer and the petitioner's proprietor cannot be considered as a personal hearing

Benefit of the amnesty scheme extended to petitioner whose registration was cancelled after the cut-off date.

Revenue cannot dispossess the petitioner or any of the family members of any of their assets in the proceedings under Section 67, without seizing the same

Appellate authority is directed to accept the certified copy filed by the petitioner, even if it is beyond the time limit

Non-filing of returns for a continuous period of six months cannot be a ground for retrospective cancellation from the date that the registration was granted

Penalty imposable transporting goods without proper invoice & documents

Appeal cannot be rejected solely because the certified copies of an order were not supplied