Case Laws

There must be material based on which alone the authority could form its opinion that it has become necessary to order provisional attachment u/s 83

Assessee cannot be exempted from the requirement of paying interest and 15% penalty u/s 74(5)

Service by way of grant of mining rights by the State Government is classifiable under heading '9973 37'

Renting of e-bikes (Miracle), bicycles (Move) without operator can be classified under the SAC 9966

Penalty prescribed under Section 171 (3A) cannot be imposed retrospectively

Services provided to OKCL under the ICT Project are not exempt. AAR ruling upheld

Best Judgment Assessment Orders cannot be set aside by filing returns beyond one month of communication of the orders

Interest for delayed payment of GST is on net cash liability. Proviso to Sec 50 is applicable retrospectively

Implementation of GST can be construed as a ‘change in law’ to qualify as a Force Majeure event

Cancellation of Registration without giving an opportunity for personal hearing is unlawful