Case Laws

Coercive recovery during the course of search is bad in law and liable to be refunded back with interest

Petitioner should approach the Commissioner, State Taxes with a request for extension of time limit for submission of Form GST ITC-01

No penalty u/s 129(3) is applicable as the assessee did not have intention to use expired e-way bill

18% GST on services provided to Rajasthan Housing Board

Works contract service to Rajasthan Housing Board attracts 18% GST

Either the consignor or the consignee should be deemed as the owner if the invoice accompanies the goods

Premature For High Court To Opine On Tax Evasion : HC Order Which Quashed Notice u/s 130 is set-aside.

Appeal can be filed offline when there is a technical glitch in software

Penalty imposed u/s 129(1)(b) is NOT applicable where owner of the goods comes forward and accepts the ownership of the seized goods

Period from 15-3-2020 to 14-3-2021 to be excluded for computing limitation period prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings