Case Laws

Section 130 can be invoked independent of Section 129 with the precondition that there has to be an intention to evade payment of tax.

GST officials cannot resort to physical violence while conducting interrogation

Goods cannot be detained on mere noticing that the conveyance is at Wrong Destination

Detained goods and vehicle to be released after obtaining a bond

SCN u/s 130 cannot be issued on a mere suspicion that the driver of the vehicle might have indulged in the past in contravention of the provisions of the Act

Denial of ITC merely on technical grounds is not justified

Activities undertaken by a Co-operative housing society as per its bye laws constitute supply. AAR ruling upheld

State Examination Board does not get covered under the definition of ‘Educational Institution’

Pivotal Infrastructure Pvt. Ltd guilty of profiteering for not passing the benefit of additional ITC available to them

Services related to waste collection, segregation, treatment, transportation and disposal services are classified under SAC 9994