Case Laws

Unblocking of E-way bill is possible only if the due amounts as envisaged in Rule 138E are remitted and the returns are filed up to date

Good detained u/s 129 can be released on furnishing of a simple bond without bank guarantee

Detention u/s 129 is not justified for variance in address shown in the invoice and the E Way bill

Activity of electroplating is 'Supply of service' and is classifiable under Heading 9988

GST is applicable on the transfer of title in goods even if there is no physical import of the said goods into India

Mobilisation advance to the extent received prior to the implementation of GST towards supply of Works Contract Service is not to be subjected to GST

Applicability of GST on Contracts issued by Tamil Nadu Water Supply and Drainage Board

Bank account of another taxable person cannot be provisionally attached merely based on the summons issued under section 70 to him

Detained goods and vehicles shall be immediately released to the petitioner on his furnishing Bank Guarantee

Section 130 is an independent provision which provides for confiscation in cases where it is found that the intention was to evade payment of tax.