Case Laws

Eligibility relaxation as per the proviso in Section 110(1)(d) is relevant only for state officers, not for All-India Service officers

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

Adjudicating authorities must carefully consider responses from parties instead of merely reiterating arguments from the SCN in their decisions

Order passed without PH is not sustainable. Costs imposed on the adjudicating authority

ITC Demand due to clerical error and mismatched GSTINs is set-aside

Taxpayers must be permitted the benefit of rectification of errors in returns where there is no malafides attributed to the taxpayer

Refund of Compensation Cess paid on coal utilized for manufacture of exported goods is allowed

Restaurant service charge collections can only be voluntary and must be distinctly separated from food pricing

Recipient entitled to recover penalty caused by supplier’s administrative error

Blocking of ITC without proper legal basis or pre-intimation is unmerited