Case Laws

Pearlite Real Properties not guilty of profiteering i.r.o projects other than 'Godrej 24'

Asstt. Excise and Taxation Officer of State Tax is authorized and competent to exercise the powers under Section 129 and 130

GST refund cannot be denied based on a limitation ground if the application is filed within time and in the prescribed manner, even if there are deficiencies in the submission

Processing of unmanufactured tobacco dust by adding scent would make the resultant product fall under HSN '2401'. AAR ruling modified.

SCN proposing the cancellation of registration must contain specific grounds for the same

SCN proposing cancellation of registration should provide specific details or reasons for the proposed cancellation

Payment of tax w/o interest attracts penalty.

Failure to upload an order copy on the GSTN portal cannot be the sole reason to prevent a time-barred appeal especially when the order has been manually received by the assessee

Notice sent to a wrong email address violates principles of natural justice

Bounden duty of the petitioner to verify its common portal w.r.t any assessment order served