Case Laws

Search and seizure of the godown cannot result in penalty proceedings under Section 129 of the Act

No Penalty for technical violations in E-Way bill

'Marketing/Recruitment/ Referral Consultant' services to foreign universities are not intermediary services

Search and seizure actions at a fixed business location do not warrant penalties under Section 129

Excess claim of ITC: Re-Adjudication ordered

Cross-examination of government officers is not always necessary, especially when the statements or inquiry reports are based on available records

Matter remanded as the taxpayer had no opportunity to cross-examine the suppliers and transporters

SCN and order uploaded in the wrong section of the portal: Taxpayer allowed to approach appellate authority

Provisional attachment ceases to have effect after one year

Proper Officer to expedite the processing of the cancellation application