Case Laws

System to prove the delivery and acknowledgment of the email notices is a must

IGST Demand on Secondment of Expatriate Employees Quashed, Citing 'Nil' Valuation Rule and Employer-Employee Relationship

Statutory bodies like the Commissioner (Appeals) cannot condone delays beyond the period statutorily provided for

Re-adjudication Ordered Due to Irregular Recovery and Voluntary Payment. Valuntary Compliance doesn't necessarily mean compliance.

Appellate authority can accept additional evidence under Rule 112

Valuation for Related Party Transactions and GST Exemption on Transport to Unregistered Persons

Electronic Credit Ledger can be utilized for Pre-Deposit for appeal

Service of notice via the common portal is a valid method

Penalty u/s 129(3) cannot be imposed for mere misclassification of goods

Order set aside for failure to provide an opportunity for cross-examination