Case Laws

Prior notice must be given before physical verification

Bhartiya Urban Pvt. Ltd profiteered by denying the benefit of additional ITC to its customers

Rejection of refund for non-submission of documents physically: Department to pass fresh order

Refund claims must be corroborated by documentary evidence

Penalty not leviable where on account of technical glitch , Part-B of the e-way bill could not be filled up

Order of cancellation of registration must mention the reasons for cancellation

Circular 173/05/2022 on Refund under Inverted Duty Structure is clarificatory in nature. Effective from 31.3.20.

Only minor penalties imposable for bonafide errors in generating E-Way Bills

In case of bonafide dispute, jurisdictional assessing officer to decide the issue and not the Roving Squad Officers.

Kanakia Spaces Reality Pvt. Ltd guilty of profiteering for denying benefit of ITC to the buyers of flats