Case Laws

Limitation period for filing appeal u/s 107 must be counted in calendar months (3 months and 1 month) rather than days (90 days and 30 days)

General Penalty u/s 125 is not applicable when late fee u/s 47 is already levied (late fee serves as a penalty)

Taxability on toll collection rights related to a concession agreement with NHAI: CG Tollway Ltd to file appeal against the demand order

Penalty for Non-Claim of Goods: Alternative remedy directed

Provisional attachment u/s 83: Requisite opinion formation by the Commissioner must be based on tangible evidence

Credit on capital goods received after 1st July 2017 is not allowed if the payment was made before the appointed date

Statutory pre-deposit refunds cannot be denied for being time-barred

Interim stay granted on GST Order in Extra Neutral Alcohol (ENA) Case

Flavored Milk classifiable under HSN '0402 9990' attracting 5% GST

Imposition of Sec 74 justified as non-filing and non-payment of taxes indicate suppression of facts