Case Laws

Orders passed without hearing the petitioner are not legally sustainable

No ITC can be claimed on purchase of Paver Blocks laid on Land. AAR ruling upheld.

Department to consider the petitioner’s representation for grant of retrospective registration

Refund u/s 54 can't be denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices

Amounts received towards sale of share of flats (JDA Share) are not exigible to GST, if the entire consideration is received after the issuance of Completion Certificate

Proceedings u/s 130 cannot be legally sustained without intention to evade payment of tax

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