Case Laws

GST Demand and Bank Attachment Quashed, Re-Adjudication Ordered Due to Improper Service of SCN

Service by registered email is a valid method u/s 169, and it is not necessary to use multiple modes of service

Telecommunication Towers Are Movable Property, ITC Can't Be Denied

Refund of Double Customs Duty Payment: Limitation Inapplicable to Mistaken Deposits

Revising authority cannot expand the scope of the original SCN u/s 108

Service of Notice: Officers must explore other modes of service (preferably RPAD) u/s 169 especially when the taxpayer's registration has been canceled

Inadvertent inclusion of turnover of sister concern in GSTR1: Manual Rectification of GSTR-1 allowed

Penalty u/s 129 quashed for solely relying on supplier’s statement

Section 16(2)(c) and Rule 36(4) are constitutionally valid

Authorities cannot recover the full tax demand before the appeal period expires