Case Laws

Property Transferred Before Tax Attachment Cannot Be Attached for Director's Uncrystallized Liability

Check Post Authorities Cannot Determine Goods Valuation for Transit Seizure or Penalty

Arrest under CGST Act Requires Prior Order under Section 69 for Validity

Writ Petition Dismissed Due to Petitioner's Inadequate Reply After Remand

Police Lack Authority Under BNSS to Debit Freeze Bank Accounts Without Magistrate Order

Order under Section 74 not Convertible to Section 73 Without Documentary Evidence.

Director Must Prove No Gross Neglect to Avoid Company's Unrecovered Tax Liability Under Section 89.

Interest on Wrongly Availed ITC Mandatory; Recoverable without SCN; Refund Adjustment Upheld

Supplier Ordered to Pass On GST Benefit of ₹12.20 Lakh to Service Recipient

Purchaser Not Liable for Supplier's Undeposited GST Without Evidence of Collusion or Fake Invoices