Case Laws

Inability to produce invoices for verification due to COVID: Matter remanded to the authorities for fresh consideration

Value of Deposit Contribution Works under the 'Self Execution Schemes'

Circular issued by CBIC would be applicable to Central GST officers only unless the said circular is adopted by the State Government

Date of appeal would be the online acknowledgment submission date

Writ challenging cancellation of registration dismissed due to alternative remedy such as filing a revocation application

Mere apprehensions of evidence tampering do not justify refusal of bail

Order set-aside for non service of SCN

Time-Barred Appeals to be re-evaluated as per Notification 53/2023-CT

Writ against order cancelling GST registration due to availability of alternative remedy such as filing a revocation application u/s 30

Seized goods to be released upon production of relevant delivery challans