Case Laws

Department to consider the petitioner’s representation for grant of retrospective registration

Refund u/s 54 can't be denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices

Amounts received towards sale of share of flats (JDA Share) are not exigible to GST, if the entire consideration is received after the issuance of Completion Certificate

Proceedings u/s 130 cannot be legally sustained without intention to evade payment of tax

Section 130 can be invoked independent of Section 129 with the precondition that there has to be an intention to evade payment of tax.

GST officials cannot resort to physical violence while conducting interrogation

Goods cannot be detained on mere noticing that the conveyance is at Wrong Destination

Detained goods and vehicle to be released after obtaining a bond

SCN u/s 130 cannot be issued on a mere suspicion that the driver of the vehicle might have indulged in the past in contravention of the provisions of the Act

Denial of ITC merely on technical grounds is not justified