Case Laws

Detention u/s 129 on the basis that the invoices accompanying the e-way bill did not bear continuous numbers is NOT justified

No coercive steps shall be taken for recovery of a demand without following the adjudication process

Bank account maintained by the petitioner to be de-frozen subject to the condition that the petitioner shall pay the balance due amount within 6 months.

Any deficiency in refund application should be pointed out within 15 days.

Delay alone will not be a ground for the Appellate Authority to reject the appeal that may be preferred by the petitioner on merits

ITC not available on replacement of existing lift/elevator in a co-operative housing society. AAR ruling upheld.

Stay of recovery of profiteered amount not granted

Where a remedy of preferring an appeal is available, the taxpayer cannot directly approach the HC

Petitioner to deposit the principal profiteered amount in installments

Confiscated goods about to be auctioned by the state can be released to the taxpayer upon payment of tax dues