Case Laws

Pre-deposit for appeal should be based on the disputed tax amount, not the total demand

GST Best-Judgement Assessment Order Deemed Withdrawn Even Upon Belated Return Filing

Notice Issued on ITC Denial Over Seller's Cancelled Registration

Non-Filling of E-Way Bill Part B Due to Technical Error Does Not Prove Tax Evasion. Penalty Quashed

Fraudulent availment of ITC: Consolidated SCN and order for multiple financial years is permissible and tenable. HC Ruling upheld.

Refund Rejection Set Aside: Taxpayer Allowed to Submit Additional Documents

Payments made under duress: Deficiency Memos Quashed, Refund Ordered

Writ Petition Dismissed with Costs: GST Detention Upheld Due to Systematic Fraud and Lack of Probity

Bail Denied for Accused in GST Fraud Involving Bogus Firms and Fake Input Tax Credit

Section 77 Refunds Are Not Barred by Limitation