Case Laws

Power of provisional attachment u/s 83 should not be used as a tool to harass the taxpayer

Adjudicating Authority should exercise its discretion to extend the period of E-Way Bill up to 8 hours from the time of its expiry

Taxpayer should not be left without any remedy due to non-constitution of GST Tribunals u/s 109

Responsibility of the seizing authority to provide evidence of e-way bill reuse

Opportunity of personal hearing must be granted prior to cancellation of GST registration for non-filing of GST returns

Authorities cannot renege once SVLDRS-2 has been issued

Sugarcane juice is classifiable under HSN '2009 89 90' attracting 12% GST

SCN must clearly state the specific reasons for the action being taken against the assessee

SCN not clearly spelling out the contraventions against taxpayer is considered vague in nature and liable to be quashed

Imposition of penalty on "too much" technical grounds is not sustainable.