Case Laws

Separate show cause notices must be issued for different assessment years

ITC Blockage Quashed Due to Lack of Pre-Decisional Hearing and Independent Reasoning

Notification 56/2023(Central Tax) issued u/s 168A and related G.O. are valid

Section 161 mandates a personal hearing when rectification adversely impacts the taxpayer

No limitation period for recovering excess duty drawbacks

Practicing advocates are exempt from service tax when rendering legal services

GST Orders issued after due application of minds are valid when taxpayers ignore SCNs

Writ petition cannot be entertained if an effective alternative remedy exists unless exceptional circumstances warrant it

Department cannot invoke Sec 54(11) to withhold a refund when no appeal is filed against the Appellate Authority order and no stay is in place

Mere deviations from the e-way bill route are not sufficient to infer intentions of tax evasion