Case Laws

Levy of tax and penalty for expiration of e-way bill is unjustified when there is no intention to evade tax

Statutory requirement u/s 73(9) mandates payment of only 10% of the disputed tax as penalty

Order cancelling registration must specify the specific reasons for cancellation of registration as mentioned under Section 29(2)

No demand can be confirmed u/s 74 without giving an opportunity of personal hearing

Penalty is not imposable if there is no willful attempt on the part of the taxpayer to evade payment of tax

Composite supply of works contract to Tirunelveli Smart City Limited (Gov. Authority) attracts 18% GST

Details relied upon for crystallisation of demand u/s 73 ought to be included in the SCN

ITC is available on the tax paid for leasing/renting/hiring motor vehicles for providing transport facilities to women employees

Saving clause u/s 174(2)(e) permits the initiation of proceedings under service tax even after the repeal

Delay in filing appeal condoned on payment of 10% of the disputed tax over and above the amount already deposited