Case Laws

Assessment Order Quashed for Confirming Interest and Penalty Not Proposed in SCN

Penalty Under Section 129(1)(b) Is Not Meant For Cases Where The Owner Is Traceable

Appellate Authority to Condone Delay When Order Not Properly Notified on GST Portal

Interim Order Directing Pre-deposit for Appeal to Non-Functional Tribunal Upheld

Revisional Power u/s 108 Cannot Precede Assessment Proceedings

Writ petitions against SCNs should not be entertained unless the notice is totally non-est for absolute lack of jurisdiction

Technical Errors During Stock Transfer Do Not Warrant Seizure. Penalty Quashed.

Provisional attachment order automatically ceases to have effect after one year

Deficiency Notes Quashed; Fresh Refund Application to be Treated as Filed on Original Date for Limitation

Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST