Case Laws

Cash does not qualify as "goods" hence seizure thereof u/s. 67 is not sustainable

Co-owner's consent is not a prerequisite for GST registration when appropriate ownership documentation is provided

Cancellation of registration based on a single inspection where the taxpayer was absent is not sustainable

Arrest considered illegal due to the failure to properly provide written grounds for arrest and a lack of proper documentation

Power u/s. 107(2) doesn’t permit the Commissioner to review the order of an appellate authority

Revocation of GST registration allowed upon payment of dues

Limitation period for an appeal against the assessment order commences from the date of the rectification application’s dismissal rather than from the date of the original assessment order

Rule 86A allows for the blocking of credits that were wrongfully utilized, regardless of their current availability in the ledger.

SCN doesn't warrant judicial interference unless it lacks jurisdiction or was perverse in its issuance

Recredit of the tax paid under the reverse charge mechanism back into their Electronic Credit Ledger is permitted