Case Laws

No intervention at the stage of the show cause notice

Passing an attachment order despite pending appeal is not justified

Fake ITC case: Bail granted subject to various conditions including payment of dues

GST Registration cancellation quashed as grounds in order differed from SCN

Circular on taxability of personal guarantee and corporate guarantee STAYED

Delay in filing of 'Revocation of GST registration cancellation' allowed subject to payment of all dues

GST Notification ratification cannot substitute recommendation

GST Officers’ apology for improper arrest of taxpayer accepted

Section 130 permits interim release of detained goods pending finalization of proceedings

Summary of Show Cause Notice (DRC-01) is not a valid substitute for the proper Show Cause Notice