Case Laws

Summons cannot be issued where the assessee is cooperating during the inquiry

Provisional attachment u/s 83 ceases to have effect upon the expiry of the period of one year

Parallel investigations pertaining to different causes of action can be conducted by different authorities

In computing the period of limitation i.r.o Refund, the period from 15th March 2020 till 2nd October 2021 shall stand excluded

Whether the transport of gold was with an intention to evade tax or not is a matter which requires consideration of statutory authority

There shall not be cancellation of registration without giving the person an opportunity of being heard

Full ITC available in case of post-purchase cash discount without adjustment of GST

Cost imposed on GST officer for seizure of goods without proper justification

Disallowing debit of electronic credit ledger ceases to have effect after the expiry of a period of one year from the date of imposing such restriction

Undervaluation or Wrong-route cannot be grounds for seizure of goods in transit