Case Laws

Delay in making the pre-deposit due to the attachment of the bank account is a sufficient cause to condone the delay

Before rejecting a refund, authorities must issue notice under Rule 92(3) setting out the reasons for rejection of the refund

Cancellation of GST registration should be exercised with circumspection and only when necessary

Section 16(2) has no overriding effect on Section 16(4) as both are not contradictory and operate independently.

At the stage of summons, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure

Revenue cannot issue show cause notices for a period that has already been covered by an accepted First Appellate Order

Petition challenging investigation in preliminary stage is dismissed

SCN, although flawed in its wording, can be challenged through a reply rather than by quashing the notice

Merely because by mistake, the assessee paid duties on the goods which are exempted from payment does not mean that the goods would become goods liable for the duty

Services related to pre-examination, examination, and post-examination work for educational institutions would be considered services relating to the conduct of examination and therefore exempt from GST.