Case Laws

Cross-examination of government officers is not always necessary, especially when the statements or inquiry reports are based on available records

SCN and order uploaded in the wrong section of the portal: Taxpayer allowed to approach appellate authority

Provisional attachment ceases to have effect after one year

Corporate guarantee proceedings stayed pending a response from the CBIC

Proper Officer to expedite the processing of the cancellation application

Purchasers can't be held accountable for suppliers’ failure to deposit taxes

Denial of ITC: Authorities should first proceed against the supplier before penalizing the recipient

No GST on the Sewerage water treated by GVSCCL and supply of Treated Water to various industries by GVSCCL

Mere expiration of the e-way bill with no intention to evade tax does not warrant penalty under section 129 of the CGST Act

Provisional attachment must not be based on arbitrary discretion but on a genuine apprehension that the taxpayer may evade liabilities