Case Laws

Fake ITC Case: Bail granted with strict conditions

Willfully avoiding registration and payment of dues attract penalty

Seizure of cash is illegal if it does not constitute part of the stock in trade

Input Tax Credit Denial: Matter remanded with instructions to consider circular 183

GST provisions do not impose vicarious liability on employees for a company’s tax liabilities. HC ruling upheld.

Petition for Delayed GST Refund Dismissed, Two-Year Limitation Period Upheld

Supply of holographic stickers (excise labels) by State Excise Department is not a taxable supply

GST E-Way Bill Must Exist at Interception

Demand Order set-aside due to improper service of notice

ITC is deniable if the taxpayer fails to present the required e-way bills or related transport documents