Case Laws

Acknowledgment date of the online appeal filing should be regarded as the official filing date

Proceedings not invalid if SCN/Order is not uploaded on the portal as long as alternative methods of serving notice(Sec 169) are followed

ITC available on wires/cables & equipment for electricity transmission

Legal Battle Over Seized Cash in GST Proceedings

Condonation of delay in filing appeal: Substantive merits should not be overlooked due to procedural delays caused by situations like the pandemic

Lack of an opportunity for a hearing warrants a remand to the authority to reconsider the matter properly

Personal hearing must before an adverse assessment order is made

SCN confirmed for non-submission of documents is set-aside and remanded for fresh consideration

No provision for appeal against IGST order before GSTAT: Writ admitted

Late Fee for GSTR-9C filing delay quashed