Case Laws

Taxpayer allowed a second opportunity to submit documents addressing discrepancies between GSTR-1 and GSTR-3B returns

Technical error during the initial filing of an appeal should not prevent the taxpayers from exercising their statutory right to appeal

Merely because a supplier firm was registered on the date of transaction, it cannot be said that the department is bound to give I.T.C. benefit to the recipient

Matter remanded as no date for personal hearing or time of personal hearing or venue of personal hearing has been mentioned

Taxpayer permitted to file an application for condonation of delay under the Limitation Act

Proper officer should not be requiring or forcing or coercing a person so summoned to give statement after the office hours

Burden of proving double movement of the goods is on the department

Correctness of basis for invocation of the extended period cannot be called in question by invoking the extra-ordinary writ jurisdiction

HC order in respect of GST on execution of the JDA and the transfer of development rights NOT STAYED

Arrest cannot be executed routinely based solely on allegations of an offense