Case Laws

ITC Blockage Quashed Due to Lack of Pre-Decisional Hearing and Independent Reasoning

Appellate Authority must address cases on merits, even without appellants’ presence, and not dismiss appeals solely for absence

Practicing advocates are exempt from service tax when rendering legal services

GST Orders issued after due application of minds are valid when taxpayers ignore SCNs

Writ petition cannot be entertained if an effective alternative remedy exists unless exceptional circumstances warrant it

Mere deviations from the e-way bill route are not sufficient to infer intentions of tax evasion

Department cannot invoke Sec 54(11) to withhold a refund when no appeal is filed against the Appellate Authority order and no stay is in place

Eligibility relaxation as per the proviso in Section 110(1)(d) is relevant only for state officers, not for All-India Service officers

60-day period mentioned in section 62(2) is directory rather than mandatory

Adjudicating authorities must carefully consider responses from parties instead of merely reiterating arguments from the SCN in their decisions