Case Laws

Power to arrest should not be exercised without clear evidence of wrongdoing and an assessment under the relevant GST provisions is necessary before determining culpability

Delay in filing appeal due to kidney ailment of taxpayer's wife is condoned

Non-service of hard copies of adjudication order: Delay in filing appeal condoned

Provisions of Section 107 are comprehensive and intended to exclude the application of the Limitation Act regarding delay condonation beyond stated limits

Time-barred GST Appeal to be reconsidered in view of age related health issues

No contravention if E-way bill is produced before the seizure order could be passed u/s 129 and there are no discrepancies

Cancellation of registration doesn’t affect taxpayer’s liability or violations committed prior

Demand based solely on the Income Tax Department's findings is unsustainable

Validity ITC Time limit u/s 16(4) and GSTR 3B validity upheld

Disciplinary action against officers for losing GST Case documents