Case Laws

An unsigned notice or an order cannot be considered as an order

Wrong vehicle number mentioned in e-way bill is to be considered as human error. Detention not justified.

Repeal shall not affect any rights, privileges or obligations or liability acquired, accrued or incurred under the old Act

Power of provisional attachment u/s 83 should not be used as a tool to harass the taxpayer

Adjudicating Authority should exercise its discretion to extend the period of E-Way Bill up to 8 hours from the time of its expiry

Taxpayer should not be left without any remedy due to non-constitution of GST Tribunals u/s 109

Responsibility of the seizing authority to provide evidence of e-way bill reuse

Opportunity of personal hearing must be granted prior to cancellation of GST registration for non-filing of GST returns

Authorities cannot renege once SVLDRS-2 has been issued

Sugarcane juice is classifiable under HSN '2009 89 90' attracting 12% GST