Case Laws

Question of the validity of repeated issuance of attachment orders under Section 83 of the CGST Act is left open

Penalty for E-way Bill expiry quashed as there was no intention to evade tax

Provisional attachment orders under section 83 cease to operate after one year. Question of the validity of repeated attachment orders is open.

Personal hearing must be granted upon request from the person chargeable with tax or penalty, or when any adverse decision is contemplated against such person

Ensuring Fairness and Due Diligence: Case remanded for Re-adjudication

Order lacking in consideration of the taxpayer’s detailed reply is unsustainable

Procedural deficiencies should not invalidate an appeal filed within the limitation period

Production of invoice, e-way bill subsequent to the interception cannot absolve the taxpayer from the liability of penalty

Date of upload of the order should be treated as the commencement of the limitation period for filing an appeal

ITC claims cannot be rejected solely based on non-declaration in the GSTR-3B returns