Case Laws

No infirmity with the process of adjusting interest as payable on the admitted tax against the amount refundable to a tax payer

Pre-deposit amount due for an appeal could be paid from the Electronic Credit Ledger

Crucial for the provisional attachment order u/s 83(1) to explicitly state the reasons behind the Commissioner’s opinion for attaching the property

Section 73 requires separate notices for each financial year due to different statutory timelines involved

Different authorities cannot conduct simultaneous investigations into the same issue under the GST regime

No GST on interest received by chit foreman from defaulting subscribers

Classification of imported goods can’t be changed after importation unless there is a change in the character of the goods

Reverse charge mechanism should not lead to double taxation

Seizure notice u/s 129 can be served on the driver transporting the goods

Order blocking Electronic Credit Ledger without considering reply unjustified