Case Laws

Hard copy of reply to the show cause notice should be considered by the dept

Tax/penalty u/s 129 cannot be imposed merely on the basis of expiry of e-way bill and without proving the intention to evade the tax.

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

Liability of interest u/s 50 cannot be raised without initiating any adjudication proceeding either under Section 73 or 74

Bank attachment notice in DRC-13 without proper adjudication cannot be sustained

E-filed appeal cannot be rejected merely on the basis that certified copy of the order isn't submitted within the prescribed period.

Composite supply of service by way of milling of food grains into flour for distribution under PDS is eligible for exemption

Petitioners are permitted to file their returns for the period prior to the cancellation of registration

Inquiry/ investigation post-filing of an application for advance ruling cannot debar the applicant from seeking advance ruling

Imposition of penalty/ tax on the allegation that there was ample time to revalidate the e-way bill is not justified