| August 17, 2024 |
Rejection of refund claim on the ground of missing Bank Realization Certificates, not a valid ground: Delhi High Court |
| August 14, 2024 |
Rectification u/s 39(9) filed after statutory deadline permitted, if there is no loss to the revenue: Bombay High Court |
| August 13, 2024 |
Mandatory to provide 30-day period to respond to the notices highlighting discrepancies found during the scrutiny of returns – Section 61 |
| August 12, 2024 |
Department cannot take action against bonafide purchasing dealers, for the failure of a selling dealer |
| August 9, 2024 |
Blocking of ITC beyond period of one year deemed impermissible |
| August 7, 2024 |
Penalty under Section 129(5) unjustified due to the minor discrepancy in the PIN code |
| August 6, 2024 |
Proceedings should follow Sections 73 & 74, not Section 130, even if excess stock is found |
| August 3, 2024 |
Recipient liable to pay tax on a reverse charge basis deemed as a supplier, able to seek an advance ruling |
| August 1, 2024 |
Mere statement of suspicion without detailed reasons does not suffice for invoking Section 130 |
| July 30, 2024 |
Order based on Section 16(2)(c) not tenable, when it do not conclusively states that the supplier has failed to pay taxes |
