Case Laws

Non-consideration of the reply to the show cause notice certainly prejudices the taxpayer and denies him a reasonable opportunity to establish his position

Refund claim cannot be rejected on the ground that debit entries were not made

Taxes collected without legal authority should be refunded irrespective of being time-barred

Registration Cancellation: When the statute requires filing of return within a particular time, the Court will not extend the limitation for filing the returns

Power under Section 73 could be invoked only when the explanation offered under Section 61 is not satisfactory

Retrospective amendments to Section 50 necessitates the reevaluation of the interest demand

Delayed appeal filing: Petitioner allowed to file an appeal under Section 107 before 31.01.2024 by virtue of Notification 53/2023-Central Tax

Time spent in filing an appeal before the wrong authority is to be excluded while computing the limitation period

Non-filling up of Part 'B' of the e-Way Bill without any intention to evade tax cannot lead to imposition of penalty

Filing writ petition immediately after intimation under Section 73(5), is pre-mature