CESTAT Chennai held that the classification of the goods cannot be said to be one involving suppression of facts and willful mis-statement. Hence, invocation of extended period of limitation under ...

Karnataka High Court issued a writ of mandamus directing appellate authority to dispose of the matter expeditiously as amount recovered under GST as petitioner alleges that recovery is done adopting ...

Madras High Court held that the provisional attachment order passed under Section 83 of the CGST Act could not be made a basis to challenge any action that may be taken in future or any order passed ...

ITAT Delhi held that order of special audit held to be void ab-initio since due procedure as mandated under the provisions of Sec. 142(2A) and Sec. 142(2C) of the Income Tax Act has not been ...