Case Laws

Non-service of hard copies of adjudication order: Delay in filing appeal condoned

Time-barred GST Appeal to be reconsidered in view of age related health issues

Cancellation of registration doesn’t affect taxpayer’s liability or violations committed prior

Demand based solely on the Income Tax Department's findings is unsustainable

No contravention if E-way bill is produced before the seizure order could be passed u/s 129 and there are no discrepancies

Validity ITC Time limit u/s 16(4) and GSTR 3B validity upheld

Disciplinary action against officers for losing GST Case documents

CAG’s authority to audit private entities questioned

Excess stock findings necessitate proceeding under Sections 73 or 74 rather than Section 130

Issuing a consolidated show cause notice for multiple assessment years violates the CGST Act