Case Laws

Seizure cannot be justified merely based on the vehicle not following a specified route, especially when the documents are in order

Section 73 proceedings could be initiated despite the earlier conclusion of scrutiny

Adjudication on GST on Mining Lease deferred pending SC’s ruling

Grant from Food and Agriculture Organisation of United Nations is not a supply

Registration Cancellation: Department ordered to conduct verification of additional place of business

Assessment order communicated through the common portal is valid

Readjudication ordered as SCN uploaded in wrong section of GST portal

Filing an appeal post conclusion of writ proceedings is an abuse of process

Order confirming issues not raised in the show cause notice violates natural justice

Best judgment assessment valid despite non-serving of notice stipulated u/s 62(1)