Case Laws

Summons for appearance issued u/s 70 and the authorization for arrest issued u/s 69(1), do not fall within the ambit of 'Criminal Proceedings'

Department to consider allowing the petitioner to correct GSTR-1 return

Technical glitches should not hinder giving effect to orders of an appellate authority

Assessment order passed without issuing DRC-01 notice u/s 74(1) is vitiated

No ruling on applicability of GST on recovery of Notice Pay from the employees. Members differ.

A show cause notice must contain the materials / grounds which according to the Department necessitate an action

Cross Empowerment: Inherent lack of jurisdiction Vs contributory error of jurisdiction

Roof Mounted AC package Unit classified under Chapter heading 8607

Construction of tunnel by drilling and blasting Techniques is a composite supply of Works Contract

Sub-renting, matching that of hotel rooms with attached bathrooms falls under the ambit of residential dwelling. No GST. AAAR ruling set-aside.