Case Laws

Taxpayer's Pre-SCN Deposit Under Section 74(5) Upheld. Late Payment Of 15% Penalty Allowed to Quash OIO.

GST Assessment Order Set Aside: Conditional Remand Granted Due to Proprietor's Illness And Advanced Age

Blocked ITC and Bank Accounts To Be Released Subject to 10% Deposit

Repealed GST Rules Inapplicable to Pending Proceedings Due to Absence of Saving Clause

Matter remanded to the Appellate Authority to specifically test the veracity of the petitioners’ contention on upload date

Assessment Order Quashed for Confirming Interest and Penalty Not Proposed in SCN

Blocking of Electronic Credit Ledger (ECL) in Negative is Illegal Under Rule 86A

Penalty Under Section 129(1)(b) Is Not Meant For Cases Where The Owner Is Traceable

Interim Order Directing Pre-deposit for Appeal to Non-Functional Tribunal Upheld

Appellate Authority to Condone Delay When Order Not Properly Notified on GST Portal