Case Laws

Registration cannot be cancelled for merely not giving response to the show cause notice

Rajasthan Housing Board is covered under the definition of “Governmental Authority”

Plantation of mangrove seeds and seedlings in coastal areas falls under SAC 9994(Env. Protection Services) attracting 18% GST. AAR ruling upheld.

Mere expiry of e-way bill doesn’t always create scope for tax evasion

Period of limitation for the purpose of refund application also stands extended for the period as directed by the Hon’ble Supreme Court

Order passed for rejection of appeal due to delay of one day is against the principles of natural justice

Failure to take into account reply and the document produced by the Petitioner to the show-cause notice is bad in law

Interest is not payable when the wrongly claimed ITC has not been utilized and has been reversed

'Documents or book or things' seized u/s 67 can be retained for a maximum period of four and half years

Transfer of independent part of business pertaining to “Loan Front” app, a mobile software, qualifies to be a transfer of going concern