| February 1, 2022 |
Taking different route for delivery of consignment & discrepancy in valuation of goods cannot be the grounds for confiscation of consignment |
| January 31, 2022 |
Bank account as well as Electronic Credit Ledger cannot be attached/froze by the revenue for more than one year |
| January 29, 2022 |
Refund should not be withheld on the ground that an investigation is pending against the Applicant |
| January 28, 2022 |
Summons are not required to be issued where the assessee is cooperating during the inquiry and must be used as a last resort. |
| January 27, 2022 |
Cash Credit account of a taxpayer cannot be provisionally attached by the department |
| January 25, 2022 |
No GST is payable on recovery made from the employees towards Canteen facility & transportation facility provided by the Employer and on Notice Pay Recovery |
| January 21, 2022 |
Refund applications will also be entitled for the extended timelines as per Supreme Court’s extension order in view of COVID Pandemic |
| January 20, 2022 |
Provisional Attachment order has only one year validity. |
| January 9, 2022 |
Procedural lapse should not be in such a nature that it tramples the rights of assessee: Madras High Court |
| January 3, 2022 |
Calculation of GST liability in case of Job Work under section 143 of the CGST Act,2017 |
