Case Laws

Petitioner’s advocate allowed to remain present at the time of recording of the petitioner’s statement at a visible, but not at an audible distance

Invoking writ jurisdiction due to expiry of period of filing appeal is abuse of process of Court

Consigner/Consignee are at liberty to challenge the confiscation of goods along with the supporting documents evidencing their ownership

Deficiencies in Form GST RFD 03 do not render the application filed by a taxpayer as 'non est'

Pre deposit for appeal can be paid through credit ledger

Best judgment assessment cannot be resorted to while adjudication u/s 74

If an E-Waybill is downloaded before the detention, and all necessary formalities are fulfilled, then the detention is unjustified

Object of Section 80 is only to benefit an assessee who has been compliant in effecting payment of the admitted tax

Taxpayer cannot be deprived of the benefit of stay u/s 112(9), due to non-constitution of the Tribunal

GST on the services provided by TS Transco to GHMC. Members differ in their view.