Case Laws

Expired E-Way Bill Due to Breakdown Doesn't Prove Tax Evasion. Penalty Quashed

GST Authorities to Refund Seized Cash and Articles Following Completion of Investigation

No provision in the law that allows the tax authorities to attach funds or impose restraints once a deemed stay is in place under Section 107

Penalty on Crane Movement Quashed. Inter-State Movement of 'Goods on Wheels' Exempted From IGST.

GST Turnover Assessment Quashed As The Value Of Evaded Purchases Was Fixed Aribitrarily

Proper statutory remedy for stock discrepancies found against a registered dealer is under Sections 73 or 74 and not u/s 130

Coercive Refund Recovery Stayed Until GSTAT Becomes Functional

Consolidated SCN covering multiple financial years is permissible under Section 74 , particularly in cases of fraudulent ITC claims, as the law uses the term "for any period" and not "financial year."

Supplier's registration cancellation after a transaction, or their non-existence at a later inspection, is not a valid reason to deny ITC

Limitation period cannot be reckoned from the date the order is uploaded to the common portal, but rather from the date the taxpayer is made aware of the order