Case Laws

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

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

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

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

Disciplinary action against officers for losing GST Case documents

CAG’s authority to audit private entities questioned

Threshold while dealing with a suspension order passed against an authority exercising a Quasi-Judicial power or a Judicial power, must be slightly at a higher level than the test applied for the authorities who are performing administrative functions

Bail sanctioned in fake ITC case as the co-accused with a more serious role had also been granted bail

SCN uploaded in wrong section of the portal: Taxpayer directed to file appeal before appellate authority

Natural Fibre Composite (NFC) Board merits classification under HSN '4411 93'