Case Laws

Durga Marketing Pvt. Ltd guilty of profiteering on the supply of Duracell batteries

Both accommodation and transportation must be provided in order to be considered a tour operator

Detention u/s 129 on the basis that the invoices accompanying the e-way bill did not bear continuous numbers is NOT justified

No coercive steps shall be taken for recovery of a demand without following the adjudication process

Bank account maintained by the petitioner to be de-frozen subject to the condition that the petitioner shall pay the balance due amount within 6 months.

Any deficiency in refund application should be pointed out within 15 days.

Delay alone will not be a ground for the Appellate Authority to reject the appeal that may be preferred by the petitioner on merits

ITC not available on replacement of existing lift/elevator in a co-operative housing society. AAR ruling upheld.

Stay of recovery of profiteered amount not granted

Where a remedy of preferring an appeal is available, the taxpayer cannot directly approach the HC