Case Laws

Department must record reasons in INS-01 before initiating search proceedings under Section 67

Department to reopen the portal to enable the petitioner to file a response to the Show Cause Notice

Registration cannot be cancelled with retrospective effect mechanically

Department must consider detailed reply by the taxpayer before passing an order: Re-adjudication ordered

Application of reduced tax rate on inputs used for constructing warships and submarines

Advance ruling application rejected due to ongoing audit proceedings

Transportation of coal within the mining area would be classified under SAC 9966, attracting GST at a rate of 12%

Deposit work and supervision charges received in Electricity transmission/distribution are subject to GST

Disciplinary proceedings proposed against erring officials who denied personal hearing to the taxpayer

In the absence of an intention to evade tax, the penalty order under Section 129(3) is liable to be quashed