Case Laws

Detention of a vehicle based solely on the possession of an e-way bill without any corresponding movement of goods is invalid

Revocation of cancellation of registration allowed on payment of all outstanding tax dues, including interest, penalties, and late fees

Stay granted on IGST Recovery Due to Unrecognized TR-6 Challan Payment

Pre-Decisional Hearing Crucial for ITC Blocking. High Court ruling upheld.

Fusible interlining cloth should be classified under Chapters 50 to 55, rather than Chapter 59, due to its partial coating nature. HC ruling upheld

Department's opinion u/s 54(11) cannot be used independently to withhold refunds, especially when no appeal is pending against the Appellate Authority's favorable decision

GST on supplying fitted assets on hire: Matter remanded to AAR

GST Demand against deceased invalid without notice to Legal Heir

Discounts given by manufacturers to retailers generally cannot be considered consideration for services

Rectification of GSTR 3B to align with GSTR 1 permitted