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Recent Posts
- IMPORTANT GST CASE LAWS 29.12.2025
- Refund of ‘Excess Tax’ (Repaid IGST) Remanded to Adjudicating Authority in Light of Hikal Ltd. Ruling on Rule 96(10) Omission
- Writ Dismissed: Pre-Show Cause Notice Consultation (DRC-01A) Not Mandatory Post-Amendment of Rule 142(1A); Fraud Cases Require Strict Action
- Empty Part-B of E-Way Bill Due to Technical Glitch Does Not Attract Section 129 Penalty in Absence of Intent to Evade Tax
- High Court Condones Delay and Remands Ex-Parte Order for Fresh Adjudication Subject to Total 25% Pre-Deposit
- Demand of Rs. 9.42 Cr Quashed as SCN Proposed Only Rs. 1.71 Cr; Order Exceeding SCN Scope Violates Natural Justice
- Double Jeopardy Avoided: Impugned Order Set Aside Where Demand for Excess ITC Overlapped with a Prior Order Dropping the Same Liability
- Demand of Rs. 9.42 Cr Quashed as SCN Proposed Only Rs. 1.71 Cr; Order Exceeding SCN Scope Violates Natural Justice
- Double Jeopardy Avoided: Impugned Order Set Aside Where Demand for Excess ITC Overlapped with a Prior Order Dropping the Same Liability
- Uncorroborated Third-Party Statement and “Dumb” Excel Sheet Cannot Override Assessee’s Denial and Purchase Bills
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