Case Laws

Effluent treated water is eligible for exemption

Effluent-treated water attracts a nil rate of tax

Scrutiny u/s 61 is not mandatory for taking action u/s 74

SCN proposing registration cancellation must be forwarded to the dealers by e-mail and/or by hand delivery

Before rejecting an application, advance ruling authority must share the findings of investigating authority that are lying before them

200% penalty cannot be imposed for not renewing an earlier valid e-Way Bill

Levy of tax and penalty for expiration of e-way bill is unjustified when there is no intention to evade tax

AAR lacks jurisdiction to provide a ruling on the questions raised due to the situs of the transaction not being within Tamil Nadu

Delay of 148 days in filing the appeal condoned on payment of cost of Rs.40,000

Statutory requirement u/s 73(9) mandates payment of only 10% of the disputed tax as penalty