Case Laws

Assessment order passed without considering important submission by the petitioner is a non-speaking order

Personal hearing must be afforded to the petitioner in assessment proceedings when such a request is made

No ITC on the purchases made from the seller who had discharged its tax liability but the preceding seller has not discharged its liability

18% GST on activity of fabrication and mounting of body done on the chassis supplied by the customer (SAC: 9988)

Accumulated ITC of an SEZ unit in respect of supplies received from non-SEZ suppliers is liable to be refunded

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