Case Laws

No demand can be confirmed u/s 74 without giving an opportunity of personal hearing

Penalty is not imposable if there is no willful attempt on the part of the taxpayer to evade payment of tax

Order cancelling registration must specify the specific reasons for cancellation of registration as mentioned under Section 29(2)

Details relied upon for crystallisation of demand u/s 73 ought to be included in the SCN

Composite supply of works contract to Tirunelveli Smart City Limited (Gov. Authority) attracts 18% GST

ITC is available on the tax paid for leasing/renting/hiring motor vehicles for providing transport facilities to women employees

Delay in filing appeal condoned on payment of 10% of the disputed tax over and above the amount already deposited

GST authorities have no jurisdiction to issue notices to the learned advocates calling for information regarding their clients

Saving clause u/s 174(2)(e) permits the initiation of proceedings under service tax even after the repeal

Condonation of delay of 10 days in filing appeal allowed as the order had been sent to the consultant’s email id