Case Laws

Non-consideration of the reply to the show cause notice certainly prejudices the taxpayer and denies him a reasonable opportunity to establish his position

Cancellation of registration with retrospective effect should be based on objective criteria and cannot be mechanical

Even if a statute does not prescribe the time within which the Order is required to be passed by the Appellate Authority, such an Order must be passed within a reasonable period of time.

Holding of shares in a subsidiary company by a holding company does not constitute a supply of services

Taxes collected without legal authority should be refunded irrespective of being time-barred

Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory

Registration Cancellation: When the statute requires filing of return within a particular time, the Court will not extend the limitation for filing the returns

Retrospective amendments to Section 50 necessitates the reevaluation of the interest demand

Non-filling up of Part 'B' of the e-Way Bill without any intention to evade tax cannot lead to imposition of penalty

Delayed appeal filing: Petitioner allowed to file an appeal under Section 107 before 31.01.2024 by virtue of Notification 53/2023-Central Tax