Case Laws

Electronic Credit Ledger cannot be blocked by an Officer of the rank below that of the Assistant Commissioner

Rate of tax applicable to broken rice is the same as the rate for rice

Adjudicating Authority, being subordinate to the Appellate Authority, is legally bound to comply with the higher authority’s orders

Registration Cancellation: Superintendent of Central Tax should make an independent decision without being influenced by the DGGI's direction

Delay caused by the pendency of the writ petition should not prevent the petitioner from pursuing the appeal

Penalty order u/s 129(3) should consider the objections of petitioner. Matter remanded.

ITC should not be revoked unless action is taken against the selling dealer for not depositing the tax collected from the petitioner

Clean Energy Cess is leviable even after introduction of GST

SCN proposing cancellation of registration without reasons cannot be sustained

Penalty under section 129 cannot be imposed for minor technical errors in E-Way bills