The High Court stayed reassessment proceedings after noting that the legality of Section 148 notices is under consideration ...

The High Court upheld the Tribunal’s decision restricting disallowance on alleged bogus purchases to 6 percent. It held that ...

The court examined allegations that an order under Section 74 was passed without supplying seized documents or digital material. The matter was adjourned for the State to clarify whether such copies ...

The Court set aside cancellation of GST registration after finding that it was based solely on an invalid field visit report without witnesses or proper procedure. The ruling emphasizes that ...

The court held that repeated resignation of key accounts staff constituted genuine hardship. Rejection of delay condonation under Section 119(2)(b) was set aside, directing acceptance of the belated ...

The Court held that refund rights accrued before the 2019 amendment to Section 54 cannot be taken away retrospectively. The key takeaway is that limitation changes cannot extinguish vested GST refund ...

High Court held that a final assessment order passed without awaiting DRP directions violates section 144C. Such non-compliance rendered the assessment order non est and liable to be ...

The court ruled that invoking an inapplicable statutory provision vitiates revision. Proper identification of the governing section is mandatory before exercising revisional ...

The Tribunal set aside reclassification of imported penetrating oil as adulterated diesel. It held that failure to meet diesel BIS standards and lack of proof of adulteration defeated the Revenue’s ...

The Tribunal examined whether a penalty could survive despite an allegedly vague notice. It held that since the assessment order and later notices clearly specified furnishing of inaccurate ...

The High Court held that an appellate authority should not decide an appeal on merits when the appellant is absent. The appeal was restored to ensure a fair opportunity of ...

The Court dealt with an ex parte GST order passed without a reply to the show cause notice. Holding that natural justice was violated, it remanded the matter for fresh adjudication with ...