Case Laws

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

Penalty imposable transporting goods without proper invoice & documents

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

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

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

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