Case Laws

SCN posted in a wrong tab on the portal: Fresh assessment ordered after depositing 10% of the tax

Proper officer cannot dismiss the reply of a taxpayer without proper justification

Adjudication order must consider the taxpayer's reply on its merits

Retrospective cancellation under Section 29(2) should be based on objective criteria and not applied mechanically

Delay of 27 days in filing appeal due to Authorised representative's illness is condoned

Ignoring the GSTR-9 could prejudice the taxpayer’s rights

Honey Bee Feed falls under HSN '1702 90' attracting 18% GST

Services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable to GST

Department must record reasons in INS-01 before initiating search proceedings under Section 67

Department to reopen the portal to enable the petitioner to file a response to the Show Cause Notice