Case Laws

Third PH not provided: Petitioner at liberty to file an appeal within 30 days. Interim stay on recovery proceedings

Replacement of copper scrap, with the enameled copper winding wire amounts to supply of Goods

Tax dues cannot be claimed by the Revenue without involving the official liquidator

GSTR-3B and GSTR-2A Mismatch: Petitioner allowed to file appeal

GSTR2A, 3B mismatch: Stay on further recovery

Bunching of show cause notices is against the spirit of provisions of Section 73

Revenue cannot change the grounds of detention of goods in the SCN

No violation of principles of natural justice if a person does not avail the opportunity of personal hearing

'Car seat Covers' fall under HSN 8708 attracting 28% GST

Appeal rejection due to limitation: Petitioner is directed to avail the Amnesty Scheme