Case Laws

Assessment Order Quashed for Confirming Interest and Penalty Not Proposed in SCN

Penalty Under Section 129(1)(b) Is Not Meant For Cases Where The Owner Is Traceable

Blocking of Electronic Credit Ledger (ECL) in Negative is Illegal Under Rule 86A

Appellate Authority to Condone Delay When Order Not Properly Notified on GST Portal

Interim Order Directing Pre-deposit for Appeal to Non-Functional Tribunal Upheld

Writ petitions against SCNs should not be entertained unless the notice is totally non-est for absolute lack of jurisdiction

Revisional Power u/s 108 Cannot Precede Assessment Proceedings

Technical Errors During Stock Transfer Do Not Warrant Seizure. Penalty Quashed.

Provisional attachment order automatically ceases to have effect after one year

Pre-assessment Deposits and ECL Debits satisfy GST Appeal Pre-deposit Requirements